Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 34.14 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.03 (%).Trend:Decrease 26.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.0 (%).Trend:Increase 7.87% than previous quarter

Overall: decreasing (-20.91%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 72.34 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.15 (%).Trend:Decrease 30.67% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 50.85 (%).Trend:Increase 1.4% than previous quarter

Overall: decreasing (-29.71%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.47 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 44.5 (%).Trend:Decrease 23.89% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 58.11 (%).Trend:Increase 30.58% than previous quarter

Overall: decreasing (-0.62%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.82 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.35 (%).Trend:Decrease 5.33% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.05 (%).Trend:Increase 32.34% than previous quarter

Overall: increasing (25.28%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 31.85 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 34.87 (%).Trend:Increase 9.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 37.13 (%).Trend:Increase 6.48% than previous quarter

Overall: increasing (16.58%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2022 to Q3 2023 reveals trends in liabilities on revenue, current assets on revenue, cost efficiency, the ratio of retained earnings to revenue, selling, general, and administrative (SG&A) expenses, investment efficiency, and retained earnings on assets.  Liabilities on revenue decreased, followed by a slight increase; current assets on revenue decreased overall; the ratio of retained earnings to revenue decreased before increasing; SG&A expenses increased.  Investment efficiency and retained earnings on assets show steady increases.