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 37.17 (%).Trend:Decrease 33.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 97.15 (%).Trend:Increase 161.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.18 (%).Trend:Decrease 47.32% than previous quarter

Overall: increasing (37.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 52.09 (%).Trend:Decrease 35.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 153.51 (%).Trend:Increase 194.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 78.27 (%).Trend:Decrease 49.01% than previous quarter

Overall: increasing (50.26%). 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 0.49 (%).Trend:Decrease 166.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 5.83 (%).Trend:Increase 1089.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4.41 (%).Trend:Decrease 24.36% than previous quarter

Overall: increasing (800.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.82 (%).Trend:Decrease 4.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.98 (%).Trend:Decrease 9.78% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.25 (%).Trend:Decrease 4.3% than previous quarter

Overall: decreasing (-13.66%). 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 0.37 (%).Trend:Decrease 205.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 1.61 (%).Trend:Increase 335.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.47 (%).Trend:Increase 53.42% than previous quarter

Overall: increasing (567.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2022 and Q2 2023, liabilities on revenue increased by 37.69%, and current assets on revenue increased by 50.26%, both exhibiting significant fluctuation.  The ratio of retained earnings to revenue showed a massive increase of 800.0% with significant fluctuation. The SG&A expense ratio decreased by 13.66% with little variation.  Retained earnings on assets increased by 567.57% with significant fluctuation.