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

Liabilities on Revenue
Current assets on Revenue

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 405.16 (%).Trend:Decrease 30.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1337.37 (%).Trend:Increase 230.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 670.54 (%).Trend:Decrease 49.86% than previous quarter

Overall: increasing (65.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 7.4 (%).Trend:Decrease 8.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.22 (%).Trend:Decrease 2.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.46 (%).Trend:Increase 3.32% than previous quarter

Overall: increasing (0.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.58 (USD).Trend:Increase 42.34% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 74.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.86 (USD).Trend:Increase 109.76% than previous quarter

Overall: decreasing (-45.57%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 shows the ratio of retained earnings to revenue increased overall (65.5%), though with significant fluctuation. Retained earnings on assets slightly increased (0.81%) with low variation. Earnings per share decreased (-45.57%), showing high volatility.  These findings suggest considerable variability in financial performance across the analyzed period.