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 39.18 (%).Trend:Decrease 26.78% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 114.65 (%).Trend:Increase 192.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 60.86 (%).Trend:Decrease 46.92% than previous quarter

Overall: increasing (55.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 86.93 (%).Trend:Decrease 44.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 230.58 (%).Trend:Increase 165.25% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.5 (%).Trend:Decrease 47.74% than previous quarter

Overall: increasing (38.62%). 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 105.28 (%).Trend:Decrease 40.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 317.6 (%).Trend:Increase 201.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 161.94 (%).Trend:Decrease 49.01% than previous quarter

Overall: increasing (53.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.55 (%).Trend:Increase 11.84% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.94 (%).Trend:Increase 2.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.33 (%).Trend:Increase 9.3% than previous quarter

Overall: increasing (12.23%). 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 42.89 (%).Trend:Decrease 8.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.63 (%).Trend:Increase 4.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.18 (%).Trend:Increase 1.23% than previous quarter

Overall: increasing (5.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.01 (USD).Trend:Increase 198.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 84.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 95.65% than previous quarter

Overall: decreasing (-70.1%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  there were increases in liabilities on revenue (55.33%), current assets on revenue (38.62%), and the ratio of retained earnings to revenue (53.82%).  A small increase occurred in the SG&A expense ratio (12.23%), and retained earnings on assets slightly increased (5.34%). Earnings per share, however, decreased significantly (-70.1%).  High variation is a key characteristic of these financial metrics.