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 43.74 (%).Trend:Decrease 34.39% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 126.99 (%).Trend:Increase 190.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61.1 (%).Trend:Decrease 51.89% than previous quarter

Overall: increasing (39.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 74.67 (%).Trend:Decrease 34.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 218.0 (%).Trend:Increase 191.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.24 (%).Trend:Decrease 53.1% than previous quarter

Overall: increasing (36.92%). 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
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 21.92 (%).Trend:Decrease 33.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 38.7 (%).Trend:Increase 76.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 18.23 (%).Trend:Decrease 52.89% than previous quarter

Overall: decreasing (-16.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.47 (%).Trend:Decrease 2.47% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.24 (%).Trend:Increase 6.69% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.49 (%).Trend:Increase 0.89% than previous quarter

Overall: increasing (7.63%). Fluctuation: **Little** (low variation).


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 14.7 (%).Trend:Increase 2.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 8.36 (%).Trend:Decrease 43.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.21 (%).Trend:Decrease 1.79% than previous quarter

Overall: decreasing (-44.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue and current assets on revenue show overall increases with significant fluctuations.  The ratio of retained earnings to revenue decreased significantly. The SG&A expense ratio increased slightly with little fluctuation.  Retained earnings on assets show a significant overall decrease.