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 18.21 (%).Trend:Decrease 34.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 49.55 (%).Trend:Increase 172.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.17 (%).Trend:Decrease 47.18% than previous quarter

Overall: increasing (43.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 34.11 (%).Trend:Decrease 38.32% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 83.15 (%).Trend:Increase 143.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40.62 (%).Trend:Decrease 51.15% than previous quarter

Overall: increasing (19.09%). 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 32.04 (%).Trend:Decrease 30.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 100.55 (%).Trend:Increase 213.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 52.36 (%).Trend:Decrease 47.93% than previous quarter

Overall: increasing (63.42%). 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 23.84 (%).Trend:Increase 7.44% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 27.17 (%).Trend:Increase 13.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.85 (%).Trend:Increase 6.18% than previous quarter

Overall: increasing (21.02%). Fluctuation: **Little** (low variation).

Earning Per Share


Q3 2022 to Q2 2023 data shows significant fluctuation in working capital efficiency metrics (Liabilities and Current Assets on Revenue) and cost efficiency (Ratio of Retained Earnings to Revenue), all exhibiting overall increases despite high variability.  Retained Earning on Assets shows a small, steady increase.  Earning Per Share data is unavailable.