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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 30.34 (%).Trend:Decrease 57.95% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.81 (%).Trend:Decrease 28.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.12 (%).Trend:Increase 28.93% than previous quarter

Overall: decreasing (-7.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 158.82 (%).Trend:Decrease 51.9% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 99.2 (%).Trend:Decrease 37.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 182.96 (%).Trend:Increase 84.44% than previous quarter

Overall: increasing (15.2%). Fluctuation: **Significant** (high variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 65.09 (%).Trend:Decrease 47.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 47.49 (%).Trend:Decrease 27.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 92.73 (%).Trend:Increase 95.26% than previous quarter

Overall: increasing (42.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.43 (%).Trend:Decrease 7.59% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.56 (%).Trend:Decrease 5.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.97 (%).Trend:Increase 2.63% than previous quarter

Overall: decreasing (-2.8%). Fluctuation: **Little** (low variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 30.57 (%).Trend:Increase 11.98% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 32.81 (%).Trend:Increase 7.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 37.26 (%).Trend:Increase 13.56% than previous quarter

Overall: increasing (21.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.17 (USD).Trend:Increase 143.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.83 (USD).Trend:Increase 63.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.42 (USD).Trend:Decrease 35.29% than previous quarter

Overall: increasing (6.0%). Fluctuation: **Significant** (high variation).



The financial statements from Q2 2022 to Q2 2023 reveal a mixed picture.  Working capital efficiency shows a slight decrease in liabilities, but a significant increase in current assets. Cost efficiency demonstrates a strong increase in retained earnings and a stable decrease in SG&A. Investment efficiency shows a consistent increase in retained earnings on assets. However, earnings per share demonstrate substantial fluctuation, indicating potential risk or instability.  Overall, the company's financial position shows growth in some key areas but significant variability in others, particularly earnings per share.