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 22.75 (%).Trend:Decrease 36.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.13 (%).Trend:Increase 225.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.7 (%).Trend:Decrease 47.79% than previous quarter

Overall: increasing (70.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 87.1 (%).Trend:Decrease 27.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 223.16 (%).Trend:Increase 156.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 121.98 (%).Trend:Decrease 45.34% than previous quarter

Overall: increasing (40.05%). 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 178.27 (%).Trend:Decrease 29.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 543.33 (%).Trend:Increase 204.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 275.52 (%).Trend:Decrease 49.29% than previous quarter

Overall: increasing (54.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.67 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.89 (%).Trend:Increase 4.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.27 (%).Trend:Increase 1.27% than previous quarter

Overall: increasing (5.58%). 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 83.25 (%).Trend:Increase 2.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 91.67 (%).Trend:Increase 10.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 91.49 (%).Trend:Decrease 0.2% than previous quarter

Overall: increasing (9.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.81 (USD).Trend:Increase 43.65% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 69.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 91.07% than previous quarter

Overall: decreasing (-40.88%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all increased overall, demonstrating significant fluctuation.  The SG&A Expense Ratio and Retained Earnings on Assets showed small, consistent increases.  Earnings Per Share, however, decreased significantly despite considerable quarter-to-quarter variability.