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 47.22 (%).Trend:Decrease 20.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 115.63 (%).Trend:Increase 144.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59.87 (%).Trend:Decrease 48.22% than previous quarter

Overall: increasing (26.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 62.76 (%).Trend:Decrease 33.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 166.25 (%).Trend:Increase 164.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.22 (%).Trend:Decrease 50.54% than previous quarter

Overall: increasing (31.01%). 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 137.31 (%).Trend:Decrease 30.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 404.92 (%).Trend:Increase 194.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 218.1 (%).Trend:Decrease 46.14% than previous quarter

Overall: increasing (58.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 73.57 (%).Trend:Decrease 7.49% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 80.0 (%).Trend:Increase 8.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 84.54 (%).Trend:Increase 5.68% than previous quarter

Overall: increasing (14.91%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.24 (USD).Trend:Increase 44.52% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.9 (USD).Trend:Decrease 59.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.72 (USD).Trend:Increase 91.11% than previous quarter

Overall: decreasing (-23.21%). Fluctuation: **Significant** (high variation).



Analyzing data from Q3 2022 to Q2 2023, liabilities on revenue increased by 26.79% with significant fluctuation, mirroring the 31.01% increase in current assets on revenue. The ratio of retained earnings to revenue saw a substantial increase (58.84%) but with significant quarterly variation. Retained earnings on assets showed a steady, small increase (14.91%) with little fluctuation. Earnings per share decreased overall (-23.21%) but experienced significant volatility. This suggests a company growing its asset base and retained earnings, but with unstable working capital and earnings.