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 56.75 (%).Trend:Decrease 29.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 233.83 (%).Trend:Increase 312.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 110.2 (%).Trend:Decrease 52.87% than previous quarter

Overall: increasing (94.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 100.51 (%).Trend:Decrease 33.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 412.41 (%).Trend:Increase 310.32% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 175.79 (%).Trend:Decrease 57.37% than previous quarter

Overall: increasing (74.9%). 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 144.91 (%).Trend:Decrease 33.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 560.38 (%).Trend:Increase 286.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 272.59 (%).Trend:Decrease 51.36% than previous quarter

Overall: increasing (88.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.81 (%).Trend:Increase 2.46% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.12 (%).Trend:Increase 2.87% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.85 (%).Trend:Decrease 2.43% than previous quarter

Overall: increasing (0.37%). 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 40.62 (%).Trend:Decrease 5.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.43 (%).Trend:Decrease 12.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.22 (%).Trend:Increase 2.23% than previous quarter

Overall: decreasing (-10.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.11 (USD).Trend:Increase 12.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.66 (USD).Trend:Decrease 131.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.31 (USD).Trend:Decrease 53.03% than previous quarter

Overall: decreasing (-114.69%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically from Q3 2022 to Q1 2023, then decreased in Q2 2023. Current assets on revenue also saw a significant increase from Q3 2022 to Q1 2023, followed by a decrease in Q2 2023.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue, followed by fluctuations.  SG&A expense ratio shows little fluctuation, trending slightly upward. Investment efficiency shows a slight overall decrease in retained earnings on assets, with little fluctuation. Earnings per share show significant decreases, with large negative values in Q1 and Q2 2023.