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 33.66 (%).Trend:Decrease 64.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 119.11 (%).Trend:Increase 253.86% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.51 (%).Trend:Decrease 66.83% than previous quarter

Overall: increasing (17.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 67.86 (%).Trend:Decrease 41.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 184.55 (%).Trend:Increase 171.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.04 (%).Trend:Decrease 56.63% than previous quarter

Overall: increasing (17.95%). 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 686.48 (%).Trend:Decrease 29.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2123.58 (%).Trend:Increase 209.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1115.27 (%).Trend:Decrease 47.48% than previous quarter

Overall: increasing (62.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.72 (%).Trend:Increase 1.23% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.72 (%).Trend:Increase 2.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.2 (%).Trend:Decrease 1.16% than previous quarter

Overall: increasing (1.1%). 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 32.92 (%).Trend:Increase 11.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.53 (%).Trend:Increase 4.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.54 (%).Trend:Increase 2.92% than previous quarter

Overall: increasing (7.96%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities and current assets on revenue demonstrated a net increase despite significant quarterly fluctuations.  The ratio of retained earnings to revenue also increased overall, although with high variability.  SG&A expense showed a slight increase, while retained earnings on assets experienced consistent growth.  Earnings per share data is unavailable.