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 22.55 (%).Trend:Decrease 36.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.52 (%).Trend:Increase 230.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.13 (%).Trend:Decrease 52.86% than previous quarter

Overall: increasing (55.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 149.3 (%).Trend:Decrease 31.56% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 579.97 (%).Trend:Increase 288.46% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 303.48 (%).Trend:Decrease 47.67% than previous quarter

Overall: increasing (103.27%). 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 43.31 (%).Trend:Decrease 21.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 195.95 (%).Trend:Increase 352.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 106.76 (%).Trend:Decrease 45.52% than previous quarter

Overall: increasing (146.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 18.21 (%).Trend:Increase 17.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.65 (%).Trend:Increase 18.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.86 (%).Trend:Increase 5.59% than previous quarter

Overall: increasing (25.54%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.17 (USD).Trend:Increase 49.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.6 (USD).Trend:Decrease 81.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.12 (USD).Trend:Increase 86.67% than previous quarter

Overall: decreasing (-64.67%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial data demonstrates significant variability. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased overall, but with substantial fluctuations. Retained earnings on assets showed a moderate increase. In contrast, earnings per share exhibited a significant decrease with high variation.