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

Liabilities on Revenue
Current assets on Revenue

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

Ratio of Retained Earnings to Revenue
Selling, General & Administrative (SG&A) Expense Ratio

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

Retained Earning on Assets
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.82 (USD).Trend:Increase 46.43% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 54.88% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 51.35% than previous quarter

Overall: decreasing (-31.71%). Fluctuation: **Significant** (high variation).



The review focuses on Q3 2022 to Q2 2023 data, covering working capital, cost, and investment efficiency.  Key ratios analyzed are liabilities to revenue, current assets to revenue, retained earnings to revenue, SG&A expense ratio, retained earnings on assets, and earnings per share. Earnings per share showed significant fluctuation: a 31.71% overall decrease despite quarterly increases and decreases.