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 26.25 (%).Trend:Decrease 31.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.12 (%).Trend:Increase 182.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.53 (%).Trend:Decrease 33.18% than previous quarter

Overall: increasing (88.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 103.17 (%).Trend:Decrease 29.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 270.31 (%).Trend:Increase 162.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 137.94 (%).Trend:Decrease 48.97% than previous quarter

Overall: increasing (33.7%). 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 71.24 (%).Trend:Decrease 28.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 237.19 (%).Trend:Increase 232.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 119.08 (%).Trend:Decrease 49.8% than previous quarter

Overall: increasing (67.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.05 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.76 (%).Trend:Increase 9.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.51 (%).Trend:Decrease 0.57% than previous quarter

Overall: increasing (8.64%). 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 21.7 (%).Trend:Increase 4.93% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.14 (%).Trend:Increase 11.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.02 (%).Trend:Decrease 0.5% than previous quarter

Overall: increasing (10.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.54 (USD).Trend:Increase 65.59% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 80.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 16.67% than previous quarter

Overall: decreasing (-77.27%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue and Ratio of Retained Earnings to Revenue increased significantly, displaying considerable fluctuation. Current Assets on Revenue also increased, though less dramatically.  The SG&A Expense Ratio and Retained Earnings on Assets saw small increases with low variation.  Earnings Per Share decreased substantially.