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 17.16 (%).Trend:Decrease 34.65% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50.08 (%).Trend:Increase 191.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.39 (%).Trend:Decrease 51.3% than previous quarter

Overall: increasing (42.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 9.23 (%).Trend:Decrease 33.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 22.88 (%).Trend:Increase 147.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 9.95 (%).Trend:Decrease 56.51% than previous quarter

Overall: increasing (7.8%). 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 32.29 (%).Trend:Decrease 30.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 89.32 (%).Trend:Increase 176.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 46.17 (%).Trend:Decrease 48.31% than previous quarter

Overall: increasing (42.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 41.03 (%).Trend:Increase 1.46% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 42.38 (%).Trend:Increase 3.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 43.06 (%).Trend:Increase 1.6% than previous quarter

Overall: increasing (4.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.09 (USD).Trend:Increase 43.06% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.29 (USD).Trend:Decrease 58.25% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.52 (USD).Trend:Increase 95.35% than previous quarter

Overall: decreasing (-18.45%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue and the ratio of retained earnings to revenue increased significantly (42.13% and 42.99% respectively), characterized by high variation.  Current assets on revenue showed a small increase (7.8%), also fluctuating significantly.  Retained earnings on assets increased consistently, while earnings per share decreased significantly (-18.45%), again exhibiting high variation.