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 30.88 (%).Trend:Decrease 42.9% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 88.11 (%).Trend:Increase 185.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.14 (%).Trend:Decrease 66.93% than previous quarter

Overall: decreasing (-5.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 218.32 (%).Trend:Decrease 32.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 728.32 (%).Trend:Increase 233.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 316.98 (%).Trend:Decrease 56.48% than previous quarter

Overall: increasing (45.19%). 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 134.59 (%).Trend:Decrease 31.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 518.4 (%).Trend:Increase 285.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 256.06 (%).Trend:Decrease 50.61% than previous quarter

Overall: increasing (90.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.27 (%).Trend:Decrease 6.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.8 (%).Trend:Decrease 11.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.72 (%).Trend:Decrease 0.68% than previous quarter

Overall: decreasing (-11.68%). 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 39.36 (%).Trend:Increase 4.79% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.04 (%).Trend:Increase 11.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.04 (%).Trend:Increase 4.54% than previous quarter

Overall: increasing (16.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 58.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 72.7% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.87 (USD).Trend:Increase 125.3% than previous quarter

Overall: decreasing (-38.49%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 indicates inconsistent performance. Working capital efficiency shows fluctuating liabilities and current assets, both with substantial variability and mixed results.  Cost efficiency shows a rise in the retained earnings to revenue ratio with volatility.  SG&A demonstrates a slight and consistent decline.  Investment efficiency remains consistent, displaying a slight rise in retained earnings on assets.  Earnings per share show significant fluctuations and a overall decline.