Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 42.94 (%).Trend:Decrease 52.79% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.2 (%).Trend:Decrease 36.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.96 (%).Trend:Increase 57.94% than previous quarter

Overall: increasing (0.05%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 84.94 (%).Trend:Decrease 50.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 55.23 (%).Trend:Decrease 34.98% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.67 (%).Trend:Increase 49.68% than previous quarter

Overall: decreasing (-2.67%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 50.67 (%).Trend:Decrease 44.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 38.34 (%).Trend:Decrease 24.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 70.51 (%).Trend:Increase 83.91% than previous quarter

Overall: increasing (39.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.15 (%).Trend:Decrease 11.16% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.12 (%).Trend:Decrease 1.4% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.13 (%).Trend:Increase 0.47% than previous quarter

Overall: decreasing (-0.93%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 27.14 (%).Trend:Increase 17.9% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 29.4 (%).Trend:Increase 8.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 32.91 (%).Trend:Increase 11.94% than previous quarter

Overall: increasing (21.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 7.17 (USD).Trend:Increase 112.76% than previous quarter
Year 2022 Quarter 3: Earning Per Share 9.33 (USD).Trend:Increase 30.13% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.99 (USD).Trend:Decrease 67.95% than previous quarter

Overall: decreasing (-58.3%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q2 2023 reveals varied performance. Working capital efficiency shows slight fluctuations, but a significant overall variation in liabilities and current assets on revenue. Cost efficiency, in terms of retained earnings to revenue, indicates a significant overall increase but substantial variation. SG&A expenses trend downward with small fluctuations. Investment efficiency demonstrates a steady increase in retained earnings on assets. Earning per share, however, exhibits a sharp decrease in Q2 2023, contrasting with the preceding quarters' growth, highlighting the need to analyze the specific drivers of these results.