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 23.74 (%).Trend:Decrease 26.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 70.99 (%).Trend:Increase 199.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.61 (%).Trend:Decrease 54.06% than previous quarter

Overall: increasing (37.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 40.86 (%).Trend:Decrease 28.38% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 140.76 (%).Trend:Increase 244.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.14 (%).Trend:Decrease 50.17% than previous quarter

Overall: increasing (71.66%). 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 -49.78 (%).Trend:Decrease 35.25% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -114.04 (%).Trend:Increase 129.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -51.71 (%).Trend:Decrease 54.66% than previous quarter

Overall: decreasing (3.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.26 (%).Trend:Decrease 1.31% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.74 (%).Trend:Increase 4.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.75 (%).Trend:Increase 0.09% than previous quarter

Overall: increasing (4.35%). 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 -22.23 (%).Trend:Decrease 2.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -17.48 (%).Trend:Decrease 21.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -16.23 (%).Trend:Decrease 7.15% than previous quarter

Overall: increasing (-26.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.02 (USD).Trend:Increase 55.21% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.85 (USD).Trend:Decrease 53.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.79 (USD).Trend:Increase 104.86% than previous quarter

Overall: decreasing (-5.72%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  Liabilities on Revenue and Current Assets on Revenue show overall increases (37.36% and 71.66% respectively), exhibiting significant fluctuations. The Ratio of Retained Earnings to Revenue shows a slight overall decrease (-3.88%) with significant fluctuations. The SG&A Expense Ratio shows a small increase (4.35%) with little variation. Retained Earnings on Assets increased, and Earnings Per Share decreased slightly.