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 48.29 (%).Trend:Decrease 56.23% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 31.44 (%).Trend:Decrease 34.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.61 (%).Trend:Increase 57.79% than previous quarter

Overall: increasing (2.73%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 102.64 (%).Trend:Decrease 45.15% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65.8 (%).Trend:Decrease 35.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.37 (%).Trend:Increase 82.93% than previous quarter

Overall: increasing (17.27%). Fluctuation: **Significant** (high 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 91.07 (%).Trend:Decrease 49.98% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 64.39 (%).Trend:Decrease 29.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 125.14 (%).Trend:Increase 94.35% than previous quarter

Overall: increasing (37.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 40.39 (%).Trend:Increase 0.62% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 43.15 (%).Trend:Increase 6.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 44.4 (%).Trend:Increase 2.9% than previous quarter

Overall: increasing (9.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.85 (USD).Trend:Increase 139.13% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.69 (USD).Trend:Increase 21.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.76 (USD).Trend:Decrease 83.8% than previous quarter

Overall: decreasing (-80.26%). Fluctuation: **Significant** (high variation).



Working capital efficiency, measured by liabilities on revenue, shows a slight overall increase from Q2 2022 to Q2 2023, with fluctuations considered neutral.  Current assets on revenue also show a moderate increase, but with significant quarter-to-quarter variation.  Cost efficiency, represented by the ratio of retained earnings to revenue, shows a notable overall increase but with high fluctuations.  Investment efficiency shows a steady increase in retained earnings on assets.  Earnings per share, however, show a substantial decrease from Q2 2022 to Q2 2023, with high variability.