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 32.09 (%).Trend:Decrease 32.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 94.43 (%).Trend:Increase 194.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 55.47% than previous quarter

Overall: increasing (31.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 110.38 (%).Trend:Decrease 30.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 332.0 (%).Trend:Increase 200.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 163.52 (%).Trend:Decrease 50.75% than previous quarter

Overall: increasing (48.14%). 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 64.88 (%).Trend:Decrease 30.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 213.0 (%).Trend:Increase 228.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 111.16 (%).Trend:Decrease 47.81% than previous quarter

Overall: increasing (71.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.86 (%).Trend:Decrease 4.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.97 (%).Trend:Increase 1.4% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.88 (%).Trend:Decrease 1.13% than previous quarter

Overall: increasing (0.25%). 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 29.53 (%).Trend:Increase 7.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 31.19 (%).Trend:Increase 5.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.74 (%).Trend:Increase 8.18% than previous quarter

Overall: increasing (14.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.35 (USD).Trend:Increase 60.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 82.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.88 (USD).Trend:Increase 282.61% than previous quarter

Overall: decreasing (-34.81%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, significant increases were observed in Liabilities on Revenue (31.04%), Current Assets on Revenue (48.14%), and Ratio of Retained Earnings to Revenue (71.33%), all with high volatility. Retained Earning on Assets also increased (14.26%) with low fluctuation.  The SG&A Expense Ratio showed a small increase (0.25%) and low variation. Earnings Per Share, however, decreased significantly (-34.81%) and showed high fluctuation.