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 21.22 (%).Trend:Decrease 31.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.13 (%).Trend:Increase 173.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.16 (%).Trend:Decrease 30.91% than previous quarter

Overall: increasing (89.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 35.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 77.82 (%).Trend:Increase 151.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 37.12 (%).Trend:Decrease 52.3% than previous quarter

Overall: increasing (20.09%). 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 109.44 (%).Trend:Decrease 31.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 360.88 (%).Trend:Increase 229.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 183.47 (%).Trend:Decrease 49.16% than previous quarter

Overall: increasing (67.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.36 (%).Trend:Increase 3.77% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.83 (%).Trend:Increase 8.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.31 (%).Trend:Decrease 2.76% than previous quarter

Overall: increasing (5.47%). 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 62.49 (%).Trend:Increase 2.92% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 65.75 (%).Trend:Increase 5.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 63.81 (%).Trend:Decrease 2.95% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.17 (USD).Trend:Increase 44.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.8 (USD).Trend:Decrease 74.9% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.88 (USD).Trend:Increase 115.56% than previous quarter

Overall: decreasing (-45.89%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q2 2023 shows significant fluctuations. Liabilities and current assets on revenue increased overall but fluctuated greatly.  The ratio of retained earnings to revenue similarly increased significantly, while SG&A expense increased only slightly and retained earnings on assets showed a small overall increase.  Earnings per share, however, decreased considerably, indicating variability in profitability.