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 23.13 (%).Trend:Decrease 30.83% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 70.98 (%).Trend:Increase 206.87% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.95 (%).Trend:Decrease 47.94% than previous quarter

Overall: increasing (59.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42.66 (%).Trend:Decrease 30.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 129.15 (%).Trend:Increase 202.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.49 (%).Trend:Decrease 50.84% than previous quarter

Overall: increasing (48.83%). 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 42.28 (%).Trend:Decrease 31.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 120.39 (%).Trend:Increase 184.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 61.19 (%).Trend:Decrease 49.17% than previous quarter

Overall: increasing (44.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.67 (%).Trend:Decrease 1.23% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.43 (%).Trend:Increase 8.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.12 (%).Trend:Decrease 1.32% than previous quarter

Overall: increasing (6.69%). 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 45.96 (%).Trend:Decrease 0.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 42.98 (%).Trend:Decrease 6.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 41.21 (%).Trend:Decrease 4.12% than previous quarter

Overall: decreasing (-10.34%). Fluctuation: **Little** (low variation).

Earning Per Share


Significant fluctuations characterize Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, all showing substantial increases followed by sharp decreases over three quarters (Q3 2022-Q2 2023). Conversely, Selling, General & Administrative (SG&A) Expense Ratio and Retained Earnings on Assets exhibited little variation, with the latter showing an overall decrease.  Earning Per Share data is missing.