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 45.36 (%).Trend:Decrease 25.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.66 (%).Trend:Increase 166.01% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58.01 (%).Trend:Decrease 51.92% than previous quarter

Overall: increasing (27.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.02 (%).Trend:Decrease 37.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 159.49 (%).Trend:Increase 200.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81.71 (%).Trend:Decrease 48.77% than previous quarter

Overall: increasing (54.11%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.95 (%).Trend:Decrease 3.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.8 (%).Trend:Increase 4.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.74 (%).Trend:Decrease 0.29% than previous quarter

Overall: increasing (3.96%). 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
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.59 (USD).Trend:Increase 56.15% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.64 (USD).Trend:Decrease 70.66% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.37 (USD).Trend:Increase 105.49% than previous quarter

Overall: decreasing (-39.71%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q3 2022 to Q2 2023 exhibits substantial fluctuation.  Liabilities on revenue increased considerably in Q1 2023, then decreased in Q2 and Q3. Current assets on revenue also demonstrate similar volatility, with large increases and decreases.  Cost efficiency, as represented by the SG&A expense ratio, shows a slight overall increase with low variation. Investment efficiency, measured by earnings per share, is marked by significant fluctuations and a net decrease over the reporting period.