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 29.42 (%).Trend:Decrease 36.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 91.74 (%).Trend:Increase 211.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.45 (%).Trend:Decrease 52.64% than previous quarter

Overall: increasing (47.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47.54 (%).Trend:Decrease 33.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 144.47 (%).Trend:Increase 203.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 68.51 (%).Trend:Decrease 52.58% than previous quarter

Overall: increasing (44.11%). 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 22.77 (%).Trend:Decrease 15.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 66.3 (%).Trend:Increase 191.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 34.21 (%).Trend:Decrease 48.4% than previous quarter

Overall: increasing (50.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.95 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.41 (%).Trend:Decrease 4.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.28 (%).Trend:Decrease 1.25% than previous quarter

Overall: decreasing (-6.12%). 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 24.32 (%).Trend:Increase 22.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.18 (%).Trend:Increase 3.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.52 (%).Trend:Increase 9.29% than previous quarter

Overall: increasing (13.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 2860.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 81.76% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.74 (USD).Trend:Increase 174.07% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue, with percentages increasing overall but experiencing substantial quarterly variations.  Cost efficiency, specifically the SG&A expense ratio, exhibits little fluctuation, decreasing steadily.  Investment efficiency, measured by retained earnings on assets, also displays little fluctuation, increasing gradually. Earnings per share, however, shows significant variation, increasing and decreasing across the periods analyzed.