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 14.01 (%).Trend:Decrease 52.49% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14.07 (%).Trend:Increase 0.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 8.86 (%).Trend:Decrease 37.03% than previous quarter

Overall: decreasing (-36.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29.85 (%).Trend:Decrease 38.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 100.36 (%).Trend:Increase 236.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61.82 (%).Trend:Decrease 38.4% than previous quarter

Overall: increasing (107.1%). 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 9.99 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.31 (%).Trend:Increase 43.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.16 (%).Trend:Decrease 1.05% than previous quarter

Overall: increasing (41.74%). 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


Financial statements reveal a mixed performance. Working capital efficiency indicates a decline in liabilities on revenue (-36.76%), while current assets on revenue show an upward trend (107.1%), although both categories exhibit considerable fluctuations. Cost efficiency demonstrates a positive trend (41.74%) in SG&A expense ratio, but with moderate variations.  Investment efficiency data is unavailable.