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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 30.34 (%).Trend:Decrease 57.95% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.81 (%).Trend:Decrease 28.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.12 (%).Trend:Increase 28.93% than previous quarter

Overall: decreasing (-7.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 158.82 (%).Trend:Decrease 51.9% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 99.2 (%).Trend:Decrease 37.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 182.96 (%).Trend:Increase 84.44% than previous quarter

Overall: increasing (15.2%). Fluctuation: **Significant** (high variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 65.09 (%).Trend:Decrease 47.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 47.49 (%).Trend:Decrease 27.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 92.73 (%).Trend:Increase 95.26% than previous quarter

Overall: increasing (42.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.43 (%).Trend:Decrease 7.59% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.56 (%).Trend:Decrease 5.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.97 (%).Trend:Increase 2.63% than previous quarter

Overall: decreasing (-2.8%). Fluctuation: **Little** (low variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 30.57 (%).Trend:Increase 11.98% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 32.81 (%).Trend:Increase 7.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 37.26 (%).Trend:Increase 13.56% than previous quarter

Overall: increasing (21.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.17 (USD).Trend:Increase 143.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.83 (USD).Trend:Increase 63.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.42 (USD).Trend:Decrease 35.29% than previous quarter

Overall: increasing (6.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a slight decrease in liabilities on revenue (-7.32%) with moderate variation, while current assets on revenue increased (15.2%) with high fluctuation.  Cost efficiency shows a positive trend in the ratio of retained earnings to revenue (42.46%) with significant volatility.  SG&A expense ratio decreased (-2.8%) with minor variation.  Investment efficiency shows a steady increase in retained earnings on assets (21.88%) and low variation. Earnings per share show an increasing trend (6.0%) but with significant variation.  The company's financial health in the Q2 2022 - Q2 2023 period shows a mixed bag of trends and variations.