Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 51.12 (%).Trend:Decrease 50.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.36 (%).Trend:Decrease 32.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 69.58 (%).Trend:Increase 102.5% than previous quarter

Overall: increasing (36.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 99.6 (%).Trend:Decrease 54.38% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.98 (%).Trend:Decrease 44.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 69.44 (%).Trend:Increase 26.3% than previous quarter

Overall: decreasing (-30.28%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 28.8 (%).Trend:Decrease 31.07% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 24.91 (%).Trend:Decrease 13.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 58.46 (%).Trend:Increase 134.68% than previous quarter

Overall: increasing (102.99%). Fluctuation: **Significant** (high variation).

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

Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 5.13 (%).Trend:Increase 42.11% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 6.89 (%).Trend:Increase 34.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.71 (%).Trend:Increase 40.93% than previous quarter

Overall: increasing (89.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.15 (USD).Trend:Increase 86.96% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.28 (USD).Trend:Increase 52.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.59 (USD).Trend:Decrease 51.52% than previous quarter

Overall: decreasing (-26.05%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q2 2023 exhibits substantial variation.  Liabilities on revenue increased, but with significant declines between quarters. Current assets on revenue showed a consistent decline overall,  Cost efficiency, measured by the ratio of retained earnings to revenue, exhibited an overall upward trend, despite significant quarter-to-quarter changes. Investment efficiency shows consistent, albeit substantial, increases throughout the period.  Earnings per share displayed a fluctuating trend, with rises and falls, implying short-term changes rather than a clear long-term trajectory.