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 26.61 (%).Trend:Decrease 44.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83.0 (%).Trend:Increase 211.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.42 (%).Trend:Decrease 58.53% than previous quarter

Overall: increasing (29.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 200.42 (%).Trend:Decrease 35.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 721.09 (%).Trend:Increase 259.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 338.75 (%).Trend:Decrease 53.02% than previous quarter

Overall: increasing (69.02%). 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 32.6 (%).Trend:Decrease 17.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 143.6 (%).Trend:Increase 340.49% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 73.3 (%).Trend:Decrease 48.96% than previous quarter

Overall: increasing (124.85%). 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 9.39 (%).Trend:Increase 28.63% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.98 (%).Trend:Increase 16.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.59 (%).Trend:Increase 5.56% than previous quarter

Overall: increasing (23.43%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.16 (USD).Trend:Increase 75.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 94.83% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.15 (USD).Trend:Increase 150.0% than previous quarter

Overall: decreasing (-87.07%). Fluctuation: **Significant** (high variation).



The data from Q3 2022 to Q2 2023 reveals significant fluctuations across key financial metrics. Liabilities on Revenue and current assets on revenue increased overall but with substantial quarter-to-quarter swings.  The Ratio of Retained Earnings to Revenue also increased significantly despite large fluctuations.  Retained Earning on Assets showed a moderate increase, while Earning Per Share decreased considerably.