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 20.26 (%).Trend:Decrease 29.97% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 56.39 (%).Trend:Increase 178.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.53 (%).Trend:Decrease 56.5% than previous quarter

Overall: increasing (21.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70.35 (%).Trend:Decrease 29.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 233.77 (%).Trend:Increase 232.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.61 (%).Trend:Decrease 48.41% than previous quarter

Overall: increasing (71.44%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.58 (%).Trend:Decrease 6.4% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.5 (%).Trend:Decrease 5.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.06 (%).Trend:Decrease 2.51% than previous quarter

Overall: decreasing (-8.18%). 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
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.62 (USD).Trend:Increase 143.16% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.77 (USD).Trend:Decrease 61.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.84 (USD).Trend:Increase 116.95% than previous quarter

Overall: decreasing (-16.88%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2023, then decreased substantially in Q2 and Q3 2023.  Current assets on revenue also increased significantly in Q1 2023, then decreased sharply in Q2 and Q3.  Cost efficiency shows little fluctuation, with SG&A expense ratio consistently declining. Investment efficiency exhibits significant fluctuation, with earning per share increasing in Q3 2022 and Q2 2023, then decreasing in Q1 2023.