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 48.6 (%).Trend:Decrease 33.18% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 142.46 (%).Trend:Increase 193.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 68.35 (%).Trend:Decrease 52.02% than previous quarter

Overall: increasing (40.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 92.09 (%).Trend:Decrease 31.49% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 260.23 (%).Trend:Increase 182.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.18 (%).Trend:Decrease 49.59% than previous quarter

Overall: increasing (42.45%). 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 145.76 (%).Trend:Decrease 34.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 446.56 (%).Trend:Increase 206.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 214.78 (%).Trend:Decrease 51.9% than previous quarter

Overall: increasing (47.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.64 (%).Trend:Decrease 4.56% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Increase 5.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.2 (%).Trend:Decrease 3.04% than previous quarter

Overall: increasing (2.37%). 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 53.01 (%).Trend:Increase 0.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 56.09 (%).Trend:Increase 5.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.48 (%).Trend:Decrease 1.09% than previous quarter

Overall: increasing (4.66%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q2 2023, Liabilities on Revenue increased overall by 40.64%, Current assets on Revenue increased by 42.45%, and the Ratio of Retained Earnings to Revenue increased by 47.35%, all showing significant fluctuation.  The Selling, General & Administrative (SG&A) Expense Ratio increased slightly by 2.37% with little fluctuation, while Retained Earning on Assets increased by 4.66% with little fluctuation.