Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 30.48 (%).Trend:Decrease 38.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83.98 (%).Trend:Increase 175.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.08 (%).Trend:Decrease 51.08% than previous quarter

Overall: increasing (34.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65.15 (%).Trend:Decrease 32.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 190.45 (%).Trend:Increase 192.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 93.99 (%).Trend:Decrease 50.65% than previous quarter

Overall: increasing (44.27%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 54.81 (%).Trend:Decrease 31.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 156.12 (%).Trend:Increase 184.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 80.29 (%).Trend:Decrease 48.57% than previous quarter

Overall: increasing (46.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.34 (%).Trend:Decrease 2.01% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.72 (%).Trend:Decrease 5.72% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.88 (%).Trend:Increase 0.6% than previous quarter

Overall: decreasing (-5.15%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 43.69 (%).Trend:Increase 4.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.37 (%).Trend:Decrease 0.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.46 (%).Trend:Increase 4.82% than previous quarter

Overall: increasing (4.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.3 (USD).Trend:Increase 57.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.32 (USD).Trend:Decrease 42.61% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.02 (USD).Trend:Increase 128.79% than previous quarter

Overall: increasing (31.3%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 exhibits notable variations. Working capital efficiency shows an increase in liabilities and current assets on revenue, yet with significant volatility. Cost efficiency exhibits a substantial increase in the retained earnings to revenue ratio, though fluctuating widely.  SG&A expense ratios display a consistent decrease with limited variation.  Investment efficiency shows a gradual increase in retained earnings on assets with minor fluctuations. Earnings per share demonstrate a fluctuating increase, with significant quarter-to-quarter changes.