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 25.58 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.06 (%).Trend:Increase 236.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.22 (%).Trend:Decrease 54.43% than previous quarter

Overall: increasing (53.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 78.21 (%).Trend:Decrease 32.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 227.61 (%).Trend:Increase 191.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 105.56 (%).Trend:Decrease 53.62% than previous quarter

Overall: increasing (34.97%). 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 10.21 (%).Trend:Decrease 36.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 27.86 (%).Trend:Increase 172.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 11.0 (%).Trend:Decrease 60.52% than previous quarter

Overall: increasing (7.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.24 (%).Trend:Increase 0.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.9 (%).Trend:Decrease 1.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.94 (%).Trend:Increase 0.13% than previous quarter

Overall: decreasing (-0.96%). 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 9.13 (%).Trend:Decrease 6.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 8.6 (%).Trend:Decrease 5.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.21 (%).Trend:Decrease 16.16% than previous quarter

Overall: decreasing (-21.03%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.91 (USD).Trend:Increase 43.35% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 67.7% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.79 (USD).Trend:Increase 90.43% than previous quarter

Overall: decreasing (-38.49%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data reveals significant fluctuations. Liabilities on revenue and current assets on revenue show overall increases (53.32% and 34.97% respectively), with considerable quarter-to-quarter variation. The ratio of retained earnings to revenue also increased slightly (7.74%), but with high volatility.  The SG&A expense ratio decreased slightly (-0.96%), while retained earnings on assets decreased noticeably (-21.03%). Earnings per share showed an overall decrease (-38.49%) with substantial fluctuations.  Cost and investment efficiency data is incomplete.