Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 142.19 (%).Trend:Decrease 49.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 86.89 (%).Trend:Decrease 38.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 184.53 (%).Trend:Increase 112.37% than previous quarter

Overall: increasing (29.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 196.83 (%).Trend:Decrease 49.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 122.25 (%).Trend:Decrease 37.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 265.68 (%).Trend:Increase 117.33% than previous quarter

Overall: increasing (34.98%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 185.48 (%).Trend:Decrease 51.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 128.1 (%).Trend:Decrease 30.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 238.99 (%).Trend:Increase 86.57% than previous quarter

Overall: increasing (28.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.67 (%).Trend:Decrease 2.01% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.46 (%).Trend:Decrease 1.54% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.6 (%).Trend:Increase 23.33% than previous quarter

Overall: increasing (21.43%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 47.08 (%).Trend:Increase 0.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 49.74 (%).Trend:Increase 5.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 47.17 (%).Trend:Decrease 5.17% than previous quarter

Overall: increasing (0.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 63.64% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.66 (USD).Trend:Increase 35.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.81 (USD).Trend:Decrease 50.55% than previous quarter

Overall: decreasing (-32.96%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q2 2023 show significant volatility in various financial metrics. Working capital efficiency, liabilities, and current assets on revenue show increasing trends with significant fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits a generally increasing trend with large swings. SG&A expense ratio increases overall, but with fluctuations.  Investment efficiency displays a slight overall increase in retained earnings on assets with minimal fluctuation. Earning per share displays an overall decreasing trend with substantial fluctuations.