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 21.58 (%).Trend:Decrease 29.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 61.36 (%).Trend:Increase 184.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.56 (%).Trend:Decrease 53.46% than previous quarter

Overall: increasing (32.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 32.79 (%).Trend:Decrease 32.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 106.22 (%).Trend:Increase 223.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.86 (%).Trend:Decrease 50.24% than previous quarter

Overall: increasing (61.21%). 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 61.48 (%).Trend:Decrease 32.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 182.64 (%).Trend:Increase 197.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 99.29 (%).Trend:Decrease 45.64% than previous quarter

Overall: increasing (61.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.61 (%).Trend:Decrease 5.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.56 (%).Trend:Increase 14.37% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.67 (%).Trend:Increase 1.46% than previous quarter

Overall: increasing (16.04%). 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 33.25 (%).Trend:Decrease 2.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 30.12 (%).Trend:Decrease 9.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 32.11 (%).Trend:Increase 6.61% than previous quarter

Overall: decreasing (-3.43%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.6 (USD).Trend:Increase 49.38% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.16 (USD).Trend:Decrease 67.78% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.74 (USD).Trend:Increase 136.21% than previous quarter

Overall: decreasing (-23.89%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant fluctuations.  Working capital efficiency saw a significant fluctuation in both liabilities and current assets on revenue. Cost efficiency shows a large increase in the ratio of retained earnings to revenue, followed by a decrease.  The SG&A expense ratio showed a slight increase. Investment efficiency displays a slight decrease in retained earnings on assets with little fluctuation. Earnings per share decreased significantly then increased significantly.