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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 57.35 (%).Trend:Decrease 34.62% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 47.61 (%).Trend:Decrease 16.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.15 (%).Trend:Increase 38.94% than previous quarter

Overall: increasing (15.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 102.34 (%).Trend:Decrease 50.62% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.31 (%).Trend:Decrease 29.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 142.99 (%).Trend:Increase 97.75% than previous quarter

Overall: increasing (39.72%). Fluctuation: **Significant** (high variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.14 (%).Trend:Decrease 43.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 40.38 (%).Trend:Decrease 30.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 93.48 (%).Trend:Increase 131.5% than previous quarter

Overall: increasing (60.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 62.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.23 (%).Trend:Increase 3.77% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.47 (%).Trend:Increase 31.77% than previous quarter

Overall: increasing (36.74%). Fluctuation: **Neutral** (moderate variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 28.94 (%).Trend:Decrease 22.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.74 (%).Trend:Decrease 7.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 30.24 (%).Trend:Increase 13.09% than previous quarter

Overall: increasing (4.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.71 (USD).Trend:Decrease 21.9% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.13 (USD).Trend:Decrease 21.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.83 (USD).Trend:Decrease 61.03% than previous quarter

Overall: decreasing (-69.37%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2022-Q2 2023 data reveals mixed trends.  Liabilities on revenue increased moderately (15.34%) with moderate fluctuation.  Current assets on revenue increased significantly (39.72%) with high variation. The ratio of retained earnings to revenue increased substantially (60.78%) with high variation, while the SG&A expense ratio also increased (36.74%) with moderate fluctuation.  Retained earnings on assets saw a small increase (4.49%) with low variation. However, earnings per share decreased considerably (-69.37%) with significant variation.