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 25.05 (%).Trend:Decrease 27.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.89 (%).Trend:Increase 190.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.93 (%).Trend:Decrease 49.33% than previous quarter

Overall: increasing (47.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 63.99 (%).Trend:Decrease 25.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 214.01 (%).Trend:Increase 234.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 117.19 (%).Trend:Decrease 45.24% than previous quarter

Overall: increasing (83.14%). 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 130.67 (%).Trend:Decrease 30.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 395.64 (%).Trend:Increase 202.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 197.59 (%).Trend:Decrease 50.06% than previous quarter

Overall: increasing (51.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.44 (%).Trend:Increase 1.54% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Decrease 0.15% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-0.15%). 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 70.95 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 72.62 (%).Trend:Increase 2.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 58.72 (%).Trend:Decrease 19.14% than previous quarter

Overall: decreasing (-17.24%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 43.88% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.44 (USD).Trend:Decrease 64.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.97 (USD).Trend:Increase 106.25% than previous quarter

Overall: decreasing (-25.75%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue, Current assets on Revenue, and Ratio of Retained Earnings to Revenue exhibited overall increases (47.43%, 83.14%, 51.21% respectively), though with substantial fluctuations.  Conversely, the SG&A Expense Ratio slightly decreased (-0.15%) with little variation.  Retained Earning on Assets decreased (-17.24%) and Earnings Per Share decreased (-25.75%), both showing significant fluctuation.