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 20.11 (%).Trend:Decrease 31.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60.89 (%).Trend:Increase 202.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.06 (%).Trend:Decrease 47.35% than previous quarter

Overall: increasing (59.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 32.63 (%).Trend:Decrease 29.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 101.35 (%).Trend:Increase 210.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 57.47 (%).Trend:Decrease 43.3% than previous quarter

Overall: increasing (76.13%). 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 4.9 (%).Trend:Decrease 10.75% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 22.6 (%).Trend:Increase 361.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 16.5 (%).Trend:Decrease 26.99% than previous quarter

Overall: increasing (236.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.32 (%).Trend:Decrease 1.51% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.56 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.46 (%).Trend:Decrease 0.69% than previous quarter

Overall: increasing (0.98%). 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 4.65 (%).Trend:Increase 33.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.34 (%).Trend:Increase 57.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.36 (%).Trend:Increase 41.14% than previous quarter

Overall: increasing (122.8%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.57 (USD).Trend:Increase 58.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 61.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 286.36% than previous quarter

Overall: increasing (49.12%). Fluctuation: **Significant** (high variation).



The data from Q3 2022 to Q2 2023 shows significant increases in Liabilities on Revenue and Current Assets on Revenue, both with high variability.  Ratio of Retained Earnings to Revenue also significantly increased, while SG&A expenses remained relatively stable. Retained Earnings on Assets and Earnings Per Share experienced overall growth with considerable fluctuation. The data covers three quarters.