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 28.67 (%).Trend:Decrease 47.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 124.11 (%).Trend:Increase 332.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.89 (%).Trend:Decrease 42.88% than previous quarter

Overall: increasing (147.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47.73 (%).Trend:Decrease 41.5% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 161.18 (%).Trend:Increase 237.69% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 92.86 (%).Trend:Decrease 42.39% than previous quarter

Overall: increasing (94.55%). 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 17.23 (%).Trend:Decrease 30.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 56.38 (%).Trend:Increase 227.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.76 (%).Trend:Decrease 50.76% than previous quarter

Overall: increasing (61.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Increase 2.77% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.34 (%).Trend:Increase 16.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.44 (%).Trend:Increase 0.75% than previous quarter

Overall: increasing (16.87%). 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 27.33 (%).Trend:Increase 15.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.41 (%).Trend:Decrease 3.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.41 (%).Trend:Decrease 11.36% than previous quarter

Overall: decreasing (-14.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.8 (USD).Trend:Increase 39.42% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.48 (USD).Trend:Decrease 74.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.91 (USD).Trend:Increase 164.19% than previous quarter

Overall: decreasing (-32.59%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  Liabilities on Revenue and Current Assets on Revenue showed overall increases with significant fluctuations.  The Ratio of Retained Earnings to Revenue also increased significantly.  The SG&A Expense Ratio steadily increased, demonstrating small variations.  Conversely, Retained Earning on Assets decreased, and Earning Per Share showed an overall decrease with significant fluctuation.