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 32.61 (%).Trend:Decrease 28.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 87.47 (%).Trend:Increase 168.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.25 (%).Trend:Decrease 50.55% than previous quarter

Overall: increasing (32.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42.57 (%).Trend:Decrease 36.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 114.85 (%).Trend:Increase 169.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 56.7 (%).Trend:Decrease 50.63% than previous quarter

Overall: increasing (33.19%). 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 54.24 (%).Trend:Decrease 31.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 165.46 (%).Trend:Increase 205.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 78.62 (%).Trend:Decrease 52.48% than previous quarter

Overall: increasing (44.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.98 (%).Trend:Increase 0.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.34 (%).Trend:Increase 9.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.31 (%).Trend:Decrease 3.91% than previous quarter

Overall: increasing (5.55%). 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 44.85 (%).Trend:Increase 1.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 47.79 (%).Trend:Increase 6.56% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 48.1 (%).Trend:Increase 0.65% than previous quarter

Overall: increasing (7.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.75 (USD).Trend:Increase 49.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 88.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.97 (USD).Trend:Increase 193.94% than previous quarter

Overall: decreasing (-64.73%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, significant fluctuations were observed in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, all showing overall increases despite high variability.  The SG&A Expense Ratio and Retained Earning on Assets showed overall increases with low variation.  Earning Per Share exhibited a significant decrease overall, with substantial fluctuations.  Data integrity was maintained by removing zero-value data and outliers.