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 21.32 (%).Trend:Decrease 29.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 70.43 (%).Trend:Increase 230.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.78 (%).Trend:Decrease 57.72% than previous quarter

Overall: increasing (39.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.85 (%).Trend:Decrease 31.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 86.85 (%).Trend:Increase 201.04% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 36.95 (%).Trend:Decrease 57.46% than previous quarter

Overall: increasing (28.08%). 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 1.32 (%).Trend:Increase 48.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 5.64 (%).Trend:Increase 327.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 3.64 (%).Trend:Decrease 35.46% than previous quarter

Overall: increasing (175.76%). 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 0.55 (%).Trend:Increase 120.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.79 (%).Trend:Increase 43.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.08 (%).Trend:Increase 36.71% than previous quarter

Overall: increasing (96.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, key financial metrics show significant volatility. Liabilities on Revenue increased by 39.68%, while current assets on revenue increased by 28.08%, both experiencing large quarter-to-quarter swings. Ratio of Retained Earnings to Revenue increased sharply (175.76%),  and Retained Earning on Assets grew by 96.36%, suggesting improving profitability.