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 24.01 (%).Trend:Decrease 28.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83.99 (%).Trend:Increase 249.81% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.36 (%).Trend:Decrease 50.76% than previous quarter

Overall: increasing (72.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 18.82 (%).Trend:Decrease 24.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 58.48 (%).Trend:Increase 210.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 25.92 (%).Trend:Decrease 55.68% than previous quarter

Overall: increasing (37.73%). 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 38.53 (%).Trend:Decrease 32.75% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 100.84 (%).Trend:Increase 161.72% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 49.75 (%).Trend:Decrease 50.66% than previous quarter

Overall: increasing (29.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.92 (%).Trend:Increase 4.02% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.42 (%).Trend:Increase 97.89% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.44 (%).Trend:Decrease 25.32% than previous quarter

Overall: increasing (47.79%). Fluctuation: **Significant** (high 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 41.65 (%).Trend:Decrease 0.41% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 36.25 (%).Trend:Decrease 12.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.79 (%).Trend:Decrease 6.79% than previous quarter

Overall: decreasing (-18.87%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.5 (USD).Trend:Increase 6.59% than previous quarter
Year 2023 Quarter 1: Earning Per Share -4.0 (USD).Trend:Decrease 172.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.0 (USD).Trend:Decrease 25.0% than previous quarter

Overall: decreasing (-154.55%). Fluctuation: **Significant** (high variation).



The data from Q3 2022 to Q2 2023 reveals significant fluctuations in several key metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased substantially, albeit with considerable volatility. Conversely, retained earnings on assets and earnings per share decreased significantly. SG&A expenses also showed significant increases.