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 19.67 (%).Trend:Decrease 23.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 44.99 (%).Trend:Increase 128.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.97 (%).Trend:Decrease 44.5% than previous quarter

Overall: increasing (26.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47.24 (%).Trend:Decrease 30.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 128.47 (%).Trend:Increase 171.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 68.93 (%).Trend:Decrease 46.35% than previous quarter

Overall: increasing (45.91%). 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 6.28 (%).Trend:Increase 8.46% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 32.38 (%).Trend:Increase 415.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 19.44 (%).Trend:Decrease 39.96% than previous quarter

Overall: increasing (209.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.12 (%).Trend:Decrease 0.42% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.53 (%).Trend:Decrease 2.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.93 (%).Trend:Increase 1.45% than previous quarter

Overall: decreasing (-0.68%). 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 6.6 (%).Trend:Increase 59.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.37 (%).Trend:Increase 87.42% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.28 (%).Trend:Increase 15.44% than previous quarter

Overall: increasing (116.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.42 (USD).Trend:Increase 73.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 61.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 94.55% than previous quarter

Overall: decreasing (-24.65%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows increasing working capital efficiency, marked by growth in liabilities and current assets on revenue.  A significant improvement is seen in the ratio of retained earnings to revenue, while the SG&A expense ratio exhibits minimal movement.  Investment efficiency displays substantial growth, though earnings per share demonstrate significant volatility.