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 29.48 (%).Trend:Increase 43.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50.1 (%).Trend:Increase 69.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16.69 (%).Trend:Decrease 66.69% than previous quarter

Overall: decreasing (-43.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 38.71 (%).Trend:Decrease 36.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 119.62 (%).Trend:Increase 209.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46.01 (%).Trend:Decrease 61.54% than previous quarter

Overall: increasing (18.86%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.83 (%).Trend:Increase 13.65% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.26 (%).Trend:Decrease 14.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.59 (%).Trend:Increase 10.12% than previous quarter

Overall: decreasing (-6.27%). 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
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 18.0 (USD).Trend:Decrease 9.55% than previous quarter
Year 2023 Quarter 1: Earning Per Share 9.0 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 15.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-16.67%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits substantial variation. Liabilities on revenue have decreased overall, but fluctuate significantly. Current assets on revenue, while trending upward overall, are highly volatile. Cost efficiency, as measured by the SG&A expense ratio, shows a minor decrease.  Investment efficiency shows significant fluctuation in earnings per share over the three quarters, with a slight overall decrease.