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 49.91 (%).Trend:Decrease 31.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 146.03 (%).Trend:Increase 192.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 73.14 (%).Trend:Decrease 49.91% than previous quarter

Overall: increasing (46.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 64.45 (%).Trend:Decrease 36.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 168.09 (%).Trend:Increase 160.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79.65 (%).Trend:Decrease 52.61% than previous quarter

Overall: increasing (23.58%). 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 39.74 (%).Trend:Decrease 36.78% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 93.74 (%).Trend:Increase 135.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 43.51 (%).Trend:Decrease 53.58% than previous quarter

Overall: increasing (9.49%). Fluctuation: **Significant** (high variation).

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
Year 2022 Quarter 3: Retained Earning on Assets 43.93 (%).Trend:Decrease 3.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.03 (%).Trend:Decrease 11.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 37.32 (%).Trend:Decrease 4.38% than previous quarter

Overall: decreasing (-15.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.45 (USD).Trend:Increase 49.48% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 57.24% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.26 (USD).Trend:Increase 103.23% than previous quarter

Overall: decreasing (-13.1%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue and Current Assets on Revenue showed overall increases of 46.54% and 23.58% respectively, with significant fluctuations. The Ratio of Retained Earnings to Revenue also increased slightly (9.49%) but with significant fluctuation.  Retained Earnings on Assets decreased (-15.05%) with little variation, while Earnings Per Share decreased by 13.1% with significant fluctuation.