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 68.72 (%).Trend:Decrease 21.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 199.23 (%).Trend:Increase 189.92% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 77.43 (%).Trend:Decrease 61.14% than previous quarter

Overall: increasing (12.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 61.21 (%).Trend:Decrease 41.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 127.98 (%).Trend:Increase 109.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 58.79 (%).Trend:Decrease 54.06% than previous quarter

Overall: decreasing (-3.95%). 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 77.34 (%).Trend:Decrease 35.27% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 219.05 (%).Trend:Increase 183.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 110.25 (%).Trend:Decrease 49.67% than previous quarter

Overall: increasing (42.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.86 (%).Trend:Increase 1.33% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.58 (%).Trend:Increase 39.65% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.95 (%).Trend:Decrease 6.58% than previous quarter

Overall: increasing (30.47%). Fluctuation: **Neutral** (moderate 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 26.83 (%).Trend:Increase 2.84% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.16 (%).Trend:Increase 8.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.64 (%).Trend:Increase 1.65% than previous quarter

Overall: increasing (10.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.46 (USD).Trend:Increase 20.66% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 62.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.19 (USD).Trend:Increase 116.36% than previous quarter

Overall: decreasing (-18.49%). Fluctuation: **Significant** (high variation).



Across Q3 2022 to Q2 2023,  Liabilities on Revenue and Ratio of Retained Earnings to Revenue demonstrate significant increases, although with high variation. Current Assets on Revenue slightly decreased overall.  SG&A expenses increased moderately. Retained Earnings on Assets showed a consistent, slight upward trend. Earning Per Share fluctuated significantly, ultimately decreasing.