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 55.68 (%).Trend:Decrease 57.1% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 147.87 (%).Trend:Increase 165.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 73.68 (%).Trend:Decrease 50.17% than previous quarter

Overall: increasing (32.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 86.48 (%).Trend:Decrease 35.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 244.88 (%).Trend:Increase 183.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 123.99 (%).Trend:Decrease 49.37% than previous quarter

Overall: increasing (43.37%). 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 115.56 (%).Trend:Decrease 33.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 317.45 (%).Trend:Increase 174.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 162.96 (%).Trend:Decrease 48.67% than previous quarter

Overall: increasing (41.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.73 (%).Trend:Decrease 0.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.8 (%).Trend:Decrease 8.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.82 (%).Trend:Increase 5.15% than previous quarter

Overall: decreasing (-4.19%). 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 73.41 (%).Trend:Increase 2.96% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 73.17 (%).Trend:Decrease 0.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.73 (%).Trend:Increase 0.77% than previous quarter

Overall: increasing (0.44%). Fluctuation: **Little** (low variation).

Earning Per Share


Q3 2022 to Q2 2023 data shows substantial increases in Liabilities on Revenue (32.33%), Current Assets on Revenue (43.37%), and Ratio of Retained Earnings to Revenue (41.02%).  The SG&A Expense Ratio decreased slightly (-4.19%), while Retained Earning on Assets showed a small increase (0.44%).  These findings highlight considerable volatility in key financial performance indicators.