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 32.87 (%).Trend:Decrease 36.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 98.04 (%).Trend:Increase 198.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.12 (%).Trend:Decrease 49.9% than previous quarter

Overall: increasing (49.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 176.16 (%).Trend:Decrease 33.96% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 534.75 (%).Trend:Increase 203.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 267.76 (%).Trend:Decrease 49.93% than previous quarter

Overall: increasing (52.0%). 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 252.44 (%).Trend:Decrease 29.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 762.93 (%).Trend:Increase 202.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 397.03 (%).Trend:Decrease 47.96% than previous quarter

Overall: increasing (57.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.62 (%).Trend:Increase 4.46% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.01 (%).Trend:Increase 14.38% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.83 (%).Trend:Increase 4.31% than previous quarter

Overall: increasing (19.31%). 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 79.88 (%).Trend:Increase 4.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 80.25 (%).Trend:Increase 0.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 81.85 (%).Trend:Increase 1.99% than previous quarter

Overall: increasing (2.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 29.3 (USD).Trend:Increase 72.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share 7.64 (USD).Trend:Decrease 73.92% than previous quarter
Year 2023 Quarter 2: Earning Per Share 16.69 (USD).Trend:Increase 118.46% than previous quarter

Overall: decreasing (-43.04%). Fluctuation: **Significant** (high variation).



Q3 2022-Q2 2023 data shows substantial increases in liabilities on revenue (49.44%), current assets on revenue (52%), and the ratio of retained earnings to revenue (57.28%), all with significant fluctuations.  The SG&A expense ratio also increased (19.31%) with little variation, similarly to retained earnings on assets (2.47%).  Earnings per share, however, showed a considerable decrease (-43.04%) and high fluctuation.