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 16.56 (%).Trend:Decrease 24.11% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 95.67 (%).Trend:Increase 477.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 56.05% than previous quarter

Overall: increasing (153.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 69.75 (%).Trend:Decrease 23.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 317.46 (%).Trend:Increase 355.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 169.02 (%).Trend:Decrease 46.76% than previous quarter

Overall: increasing (142.32%). 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 14.08 (%).Trend:Decrease 18.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 63.74 (%).Trend:Increase 352.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.25 (%).Trend:Decrease 57.25% than previous quarter

Overall: increasing (93.54%). 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 14.51 (%).Trend:Increase 7.4% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.9 (%).Trend:Decrease 11.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.73 (%).Trend:Decrease 24.57% than previous quarter

Overall: decreasing (-32.94%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


From Q3 2022 to Q2 2023, Liabilities on Revenue and Current Assets on Revenue show overall increases (153.93% and 142.32% respectively), despite considerable quarter-to-quarter volatility.  The Ratio of Retained Earnings to Revenue also increased overall (93.54%), indicating improved profitability.  Conversely, Retained Earnings on Assets decreased (-32.94%), suggesting potential concerns in investment efficiency.  Significant fluctuation is present.