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 25.89 (%).Trend:Decrease 33.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.75 (%).Trend:Increase 165.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.58 (%).Trend:Decrease 46.79% than previous quarter

Overall: increasing (41.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 41.51 (%).Trend:Decrease 33.16% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 113.86 (%).Trend:Increase 174.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 58.45 (%).Trend:Decrease 48.67% than previous quarter

Overall: increasing (40.81%). 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 49.79 (%).Trend:Decrease 33.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 142.95 (%).Trend:Increase 187.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 73.48 (%).Trend:Decrease 48.6% than previous quarter

Overall: increasing (47.58%). 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:Increase 4.99% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.69 (%).Trend:Increase 0.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.11 (%).Trend:Increase 3.59% than previous quarter

Overall: increasing (4.58%). 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 41.25 (%).Trend:Increase 0.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 42.38 (%).Trend:Increase 2.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 41.75 (%).Trend:Decrease 1.49% than previous quarter

Overall: increasing (1.21%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities and current assets on revenue increased significantly, with high variation, by 41.29% and 40.81% respectively. The ratio of retained earnings to revenue also increased significantly (47.58%), while the SG&A expense ratio showed little fluctuation (4.58% increase). Retained earnings on assets increased slightly (1.21%). Earnings per share data is missing.