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 20.73 (%).Trend:Decrease 31.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.87 (%).Trend:Increase 212.93% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.23 (%).Trend:Decrease 47.23% than previous quarter

Overall: increasing (65.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20.24 (%).Trend:Decrease 32.01% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 65.72 (%).Trend:Increase 224.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34.35 (%).Trend:Decrease 47.73% than previous quarter

Overall: increasing (69.71%). 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 21.65 (%).Trend:Decrease 33.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 63.17 (%).Trend:Increase 191.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 31.46 (%).Trend:Decrease 50.2% than previous quarter

Overall: increasing (45.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.58 (%).Trend:Decrease 0.52% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.51 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Decrease 0.09% than previous quarter

Overall: decreasing (-0.69%). 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 33.15 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 32.2 (%).Trend:Decrease 2.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.48 (%).Trend:Decrease 2.24% than previous quarter

Overall: decreasing (-5.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 44.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-42.86%). Fluctuation: **Significant** (high variation).



Significant fluctuations characterize working capital efficiency metrics (Liabilities on Revenue and Current Assets on Revenue), showing overall increases despite quarterly decreases.  Cost efficiency, as measured by the Ratio of Retained Earnings to Revenue, also shows an overall increase but with significant fluctuations.  Conversely, the SG&A Expense Ratio demonstrates a slight overall decrease with minimal variation.  Investment efficiency, indicated by Retained Earnings on Assets, reveals a slight overall decrease with minimal fluctuation. Earning Per Share shows a significant decrease with high variation.