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 166.1 (%).Trend:Decrease 31.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 395.71 (%).Trend:Increase 138.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 201.7 (%).Trend:Decrease 49.03% than previous quarter

Overall: increasing (21.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 211.35 (%).Trend:Decrease 31.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 512.11 (%).Trend:Increase 142.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 262.98 (%).Trend:Decrease 48.65% than previous quarter

Overall: increasing (24.43%). 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 52.52 (%).Trend:Decrease 29.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 146.12 (%).Trend:Increase 178.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 76.86 (%).Trend:Decrease 47.4% than previous quarter

Overall: increasing (46.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.94 (%).Trend:Decrease 2.51% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.26 (%).Trend:Increase 1.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.48 (%).Trend:Increase 0.73% than previous quarter

Overall: increasing (1.8%). 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 17.49 (%).Trend:Increase 5.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.03 (%).Trend:Increase 8.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.66 (%).Trend:Increase 3.31% than previous quarter

Overall: increasing (12.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 64.32% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 65.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.05 (USD).Trend:Increase 95.24% than previous quarter

Overall: decreasing (-32.57%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows significant volatility in working capital efficiency, with increases in both liabilities and current assets, fluctuating substantially. Cost efficiency demonstrates a notable increase in the ratio of retained earnings to revenue, while the SG&A expense ratio shows little fluctuation. Investment efficiency exhibits consistent upward trends. Earnings per share show substantial variation, with a decrease in Q1 2023 followed by a significant rise in Q2.