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 46.17 (%).Trend:Decrease 38.42% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.36 (%).Trend:Decrease 34.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.66 (%).Trend:Increase 27.34% than previous quarter

Overall: decreasing (-16.27%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 134.01 (%).Trend:Decrease 44.48% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 85.4 (%).Trend:Decrease 36.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.88 (%).Trend:Increase 54.43% than previous quarter

Overall: decreasing (-1.59%). Fluctuation: **Neutral** (moderate 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 130.9 (%).Trend:Decrease 45.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 80.47 (%).Trend:Decrease 38.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 132.91 (%).Trend:Increase 65.17% than previous quarter

Overall: increasing (1.54%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.32 (%).Trend:Increase 10.29% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.19 (%).Trend:Decrease 9.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.78 (%).Trend:Increase 16.82% than previous quarter

Overall: increasing (5.68%). Fluctuation: **Little** (low variation).


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 64.3 (%).Trend:Decrease 1.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 63.89 (%).Trend:Decrease 0.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 68.68 (%).Trend:Increase 7.5% than previous quarter

Overall: increasing (6.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.17 (USD).Trend:Increase 12.5% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.95 (USD).Trend:Increase 152.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.88 (USD).Trend:Decrease 70.17% than previous quarter

Overall: decreasing (-24.79%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q2 2023, liabilities and current assets on revenue show moderate decreases, suggesting stability. The ratio of retained earnings to revenue slightly increased, indicating potential for improved profitability, while SG&A expenses increased moderately.  Retained earnings on assets grew significantly, showcasing efficient investment management. Earnings per share decreased significantly, however, revealing substantial fluctuation.