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 23.38 (%).Trend:Decrease 51.06% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.62 (%).Trend:Decrease 33.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 23.21 (%).Trend:Increase 48.59% than previous quarter

Overall: decreasing (-0.73%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 60.3 (%).Trend:Decrease 50.46% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 41.01 (%).Trend:Decrease 31.99% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 64.58 (%).Trend:Increase 57.47% than previous quarter

Overall: increasing (7.1%). Fluctuation: **Neutral** (moderate 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 134.5 (%).Trend:Decrease 49.85% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 91.04 (%).Trend:Decrease 32.31% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 138.73 (%).Trend:Increase 52.38% than previous quarter

Overall: increasing (3.14%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.46 (%).Trend:Increase 0.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.39 (%).Trend:Decrease 0.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.41 (%).Trend:Increase 0.09% than previous quarter

Overall: decreasing (-0.21%). 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 142.8 (%).Trend:Increase 2.09% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 144.45 (%).Trend:Increase 1.16% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 142.91 (%).Trend:Decrease 1.07% than previous quarter

Overall: increasing (0.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 14.33 (USD).Trend:Increase 101.55% than previous quarter
Year 2022 Quarter 3: Earning Per Share 22.0 (USD).Trend:Increase 53.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 18.0 (USD).Trend:Decrease 18.18% than previous quarter

Overall: increasing (25.61%). Fluctuation: **Neutral** (moderate variation).



Financial data from Q2 2022 to Q2 2023 presents moderate fluctuation. Working capital efficiency shows slight declines in liabilities and slight increases in current assets on revenue. Cost efficiency shows a slight positive trend in the retained earnings-to-revenue ratio, yet with moderate variation. SG&A expense ratio shows a minor decrease. Invest efficiency demonstrates a stable, slightly upward trend in retained earnings on assets. Earnings per share show a general increase across the period with moderate fluctuation.