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 24.84 (%).Trend:Decrease 27.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.57 (%).Trend:Increase 192.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.76 (%).Trend:Decrease 57.61% than previous quarter

Overall: increasing (23.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 58.29 (%).Trend:Decrease 32.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 187.26 (%).Trend:Increase 221.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.32 (%).Trend:Decrease 48.56% than previous quarter

Overall: increasing (65.24%). 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 52.17 (%).Trend:Decrease 31.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 168.53 (%).Trend:Increase 223.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 84.47 (%).Trend:Decrease 49.88% than previous quarter

Overall: increasing (61.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.23 (%).Trend:Increase 1.72% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.29 (%).Trend:Increase 0.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.94 (%).Trend:Increase 2.15% than previous quarter

Overall: increasing (2.35%). 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 27.4 (%).Trend:Increase 3.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.78 (%).Trend:Increase 8.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.39 (%).Trend:Decrease 4.67% than previous quarter

Overall: increasing (3.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.73 (USD).Trend:Increase 58.7% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 50.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 97.22% than previous quarter

Overall: decreasing (-2.74%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed overall increases, yet substantial volatility.  The SG&A expense ratio saw a small increase. Retained Earnings on Assets displayed a small overall increase with low variability.  Earnings per share exhibited an overall decrease despite high fluctuation.