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 40.38 (%).Trend:Decrease 49.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.24 (%).Trend:Increase 197.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58.43 (%).Trend:Decrease 51.41% than previous quarter

Overall: increasing (44.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.02 (%).Trend:Decrease 34.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 156.76 (%).Trend:Increase 213.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 75.82 (%).Trend:Decrease 51.63% than previous quarter

Overall: increasing (51.58%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.22 (%).Trend:Decrease 5.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.38 (%).Trend:Increase 27.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.06 (%).Trend:Decrease 5.95% than previous quarter

Overall: increasing (19.91%). Fluctuation: **Neutral** (moderate variation).


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

Retained Earning on Assets
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.26 (USD).Trend:Increase 25.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 83.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.17 (USD).Trend:Increase 152.33% than previous quarter

Overall: decreasing (-58.75%). Fluctuation: **Significant** (high variation).



Between Q3 2022 and Q2 2023, liabilities and current assets on revenue increased significantly (44.7% and 51.58% respectively), though with considerable fluctuation. SG&A expenses showed moderate variation, with a net increase of 19.91%.  Earnings per share experienced significant volatility, resulting in an overall decrease of 58.75%.