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 15.3 (%).Trend:Decrease 34.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 55.55 (%).Trend:Increase 263.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.73 (%).Trend:Decrease 50.08% than previous quarter

Overall: increasing (81.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.66 (%).Trend:Decrease 32.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.15 (%).Trend:Increase 194.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.97 (%).Trend:Decrease 47.54% than previous quarter

Overall: increasing (54.62%). 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 56.2 (%).Trend:Decrease 30.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 179.07 (%).Trend:Increase 218.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.76 (%).Trend:Decrease 45.97% than previous quarter

Overall: increasing (72.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.28 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.11 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.42 (%).Trend:Increase 3.4% than previous quarter

Overall: increasing (1.51%). 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 43.66 (%).Trend:Increase 2.44% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 46.13 (%).Trend:Increase 5.66% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.83 (%).Trend:Increase 1.52% than previous quarter

Overall: increasing (7.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.79 (USD).Trend:Increase 53.3% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.24 (USD).Trend:Decrease 55.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.41 (USD).Trend:Increase 94.35% than previous quarter

Overall: decreasing (-13.62%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals considerable fluctuations. Working capital efficiency, as measured by liabilities and current assets on revenue, showed a substantial increase in Q1 2023 after decreases in previous quarters, with significant variations.  The retained earnings-to-revenue ratio also displayed significant fluctuations, notably increasing in Q1 2023.  SG&A expenses exhibited a slight increase.  Investment efficiency saw steady gains in retained earnings on assets.  Earnings per share demonstrate significant fluctuation, increasing then decreasing in Q1 and Q2 2023.