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 63.87 (%).Trend:Decrease 31.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 212.54 (%).Trend:Increase 232.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 108.31 (%).Trend:Decrease 49.04% than previous quarter

Overall: increasing (69.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 88.26 (%).Trend:Decrease 27.86% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 247.24 (%).Trend:Increase 180.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 126.74 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (43.6%). 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 94.41 (%).Trend:Decrease 29.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 251.66 (%).Trend:Increase 166.56% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 127.76 (%).Trend:Decrease 49.23% than previous quarter

Overall: increasing (35.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.63 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.62 (%).Trend:Increase 4.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.9 (%).Trend:Decrease 1.54% than previous quarter

Overall: increasing (2.85%). 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 45.24 (%).Trend:Increase 1.03% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 40.22 (%).Trend:Decrease 11.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.45 (%).Trend:Increase 0.57% than previous quarter

Overall: decreasing (-10.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.08 (USD).Trend:Increase 29.52% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 72.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.6 (USD).Trend:Increase 128.07% than previous quarter

Overall: decreasing (-36.27%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all showed overall increases but with significant fluctuations.  The SG&A expense ratio increased slightly with little variation. Retained earnings on assets decreased slightly with little fluctuation, while earnings per share decreased significantly with high variation.