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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 31.76 (%).Trend:Decrease 59.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.57 (%).Trend:Decrease 35.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.24 (%).Trend:Increase 27.56% than previous quarter

Overall: decreasing (-17.38%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 122.56 (%).Trend:Decrease 55.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 86.68 (%).Trend:Decrease 29.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 138.47 (%).Trend:Increase 59.75% than previous quarter

Overall: increasing (12.98%). Fluctuation: **Neutral** (moderate variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 85.42 (%).Trend:Decrease 55.21% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 59.47 (%).Trend:Decrease 30.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 116.01 (%).Trend:Increase 95.07% than previous quarter

Overall: increasing (35.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.12 (%).Trend:Increase 3.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.06 (%).Trend:Decrease 7.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.08 (%).Trend:Increase 14.37% than previous quarter

Overall: increasing (6.35%). Fluctuation: **Little** (low variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 44.94 (%).Trend:Decrease 0.02% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.86 (%).Trend:Decrease 0.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 51.47 (%).Trend:Increase 14.73% than previous quarter

Overall: increasing (14.53%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2022 to Q2 2023 displays varying trends. Liabilities on revenue exhibit a moderate decrease overall, while current assets on revenue show a slight increase. Cost efficiency, particularly the ratio of retained earnings to revenue, saw substantial growth, although with considerable fluctuation.  Selling, general, and administrative (SG&A) expense ratios showed minor increases. Investment efficiency also showed a modest increase with retained earnings on assets.