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 23.24 (%).Trend:Decrease 29.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.62 (%).Trend:Increase 182.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31.99 (%).Trend:Decrease 51.25% than previous quarter

Overall: increasing (37.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 90.67 (%).Trend:Decrease 30.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 238.08 (%).Trend:Increase 162.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 124.34 (%).Trend:Decrease 47.77% than previous quarter

Overall: increasing (37.13%). 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 37.15 (%).Trend:Decrease 31.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 108.85 (%).Trend:Increase 193.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 58.63 (%).Trend:Decrease 46.14% than previous quarter

Overall: increasing (57.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.88 (%).Trend:Increase 0.69% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Decrease 15.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.67 (%).Trend:Increase 2.75% than previous quarter

Overall: decreasing (-12.9%). 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 35.48 (%).Trend:Increase 0.03% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.2 (%).Trend:Increase 10.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.52 (%).Trend:Increase 3.37% than previous quarter

Overall: increasing (14.21%). Fluctuation: **Little** (low variation).

Earning Per Share


Between Q3 2022 and Q2 2023, key metrics display significant upward trends with notable fluctuations: liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue.  Conversely, the SG&A expense ratio showed a minor decrease with low fluctuation.  Retained earnings on assets increased steadily with minimal volatility.