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 27.85 (%).Trend:Decrease 32.29% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.89 (%).Trend:Increase 168.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.64 (%).Trend:Decrease 45.73% than previous quarter

Overall: increasing (45.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.5 (%).Trend:Decrease 34.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.83 (%).Trend:Increase 196.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 72.86 (%).Trend:Decrease 54.13% than previous quarter

Overall: increasing (36.19%). 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 93.26 (%).Trend:Decrease 32.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 286.1 (%).Trend:Increase 206.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 151.09 (%).Trend:Decrease 47.19% than previous quarter

Overall: increasing (62.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.6 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.04 (%).Trend:Decrease 5.28% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.99 (%).Trend:Decrease 0.5% than previous quarter

Overall: decreasing (-5.75%). 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 16.24 (%).Trend:Increase 5.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.51 (%).Trend:Increase 13.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.86 (%).Trend:Increase 7.29% than previous quarter

Overall: increasing (22.29%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.47 (USD).Trend:Increase 70.94% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.9 (USD).Trend:Decrease 45.24% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.83 (USD).Trend:Increase 101.58% than previous quarter

Overall: increasing (10.37%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities and current assets on revenue, and the ratio of retained earnings to revenue all increased significantly, demonstrating substantial fluctuations.  The SG&A expense ratio decreased slightly with little variation. Retained earnings on assets increased steadily with low variation, while earnings per share also increased but showed significant fluctuation.