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 65.91 (%).Trend:Decrease 20.02% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 172.82 (%).Trend:Increase 162.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 81.13 (%).Trend:Decrease 53.06% than previous quarter

Overall: increasing (23.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 76.83 (%).Trend:Decrease 21.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 200.63 (%).Trend:Increase 161.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 97.93 (%).Trend:Decrease 51.19% than previous quarter

Overall: increasing (27.46%). 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 63.23 (%).Trend:Decrease 32.59% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 153.14 (%).Trend:Increase 142.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 78.57 (%).Trend:Decrease 48.69% than previous quarter

Overall: increasing (24.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.54 (%).Trend:Decrease 1.87% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.37 (%).Trend:Increase 8.7% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.29 (%).Trend:Decrease 3.05% than previous quarter

Overall: increasing (5.38%). 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 40.28 (%).Trend:Decrease 4.69% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.98 (%).Trend:Decrease 5.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.61 (%).Trend:Increase 4.29% than previous quarter

Overall: decreasing (-1.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.12 (USD).Trend:Increase 30.06% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 89.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 130.43% than previous quarter

Overall: decreasing (-75.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows substantial fluctuations. Liabilities on revenue increase significantly in Q1 2023 but decreased in Q2, showing significant volatility. Current assets display a comparable significant fluctuation pattern. Cost efficiency exhibits significant variation, notably increasing in Q1 2023 and then decreasing. SG&A expense ratios show a slight overall increase. Investment efficiency displays moderate consistency in retained earnings on assets, decreasing slightly overall. Earning per share shows significant fluctuations, declining sharply in Q1 2023, then increasing in Q2 and Q3 2023.