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 20.73 (%).Trend:Decrease 31.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.87 (%).Trend:Increase 212.93% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.23 (%).Trend:Decrease 47.23% than previous quarter

Overall: increasing (65.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20.24 (%).Trend:Decrease 32.01% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 65.72 (%).Trend:Increase 224.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34.35 (%).Trend:Decrease 47.73% than previous quarter

Overall: increasing (69.71%). 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 21.65 (%).Trend:Decrease 33.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 63.17 (%).Trend:Increase 191.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 31.46 (%).Trend:Decrease 50.2% than previous quarter

Overall: increasing (45.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.58 (%).Trend:Decrease 0.52% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.51 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Decrease 0.09% than previous quarter

Overall: decreasing (-0.69%). 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 33.15 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 32.2 (%).Trend:Decrease 2.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.48 (%).Trend:Decrease 2.24% than previous quarter

Overall: decreasing (-5.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 44.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-42.86%). Fluctuation: **Significant** (high variation).



Over Q3 2022-Q2 2023, Liabilities on Revenue and Current Assets on Revenue increased significantly, although exhibiting high variability between quarters. The Ratio of Retained Earnings to Revenue also increased overall, but with substantial fluctuation.  Conversely, the Selling, General & Administrative (SG&A) Expense Ratio decreased slightly with minimal variation. Retained Earnings on Assets decreased slightly with low variation.  Earning Per Share decreased significantly, showing substantial fluctuation.