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 62.7 (%).Trend:Decrease 29.11% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 145.82 (%).Trend:Increase 132.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82.35 (%).Trend:Decrease 43.53% than previous quarter

Overall: increasing (31.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70.99 (%).Trend:Decrease 30.66% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 181.46 (%).Trend:Increase 155.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.65 (%).Trend:Decrease 42.88% than previous quarter

Overall: increasing (46.01%). 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 54.45 (%).Trend:Decrease 30.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 137.46 (%).Trend:Increase 152.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 78.1 (%).Trend:Decrease 43.18% than previous quarter

Overall: increasing (43.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.9 (%).Trend:Increase 0.08% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 40.4 (%).Trend:Increase 6.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.23 (%).Trend:Decrease 2.9% than previous quarter

Overall: increasing (3.51%). 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 38.96 (%).Trend:Increase 0.46% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.56 (%).Trend:Decrease 1.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.74 (%).Trend:Increase 0.47% than previous quarter

Overall: decreasing (-0.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.52 (USD).Trend:Increase 39.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.72 (USD).Trend:Decrease 88.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.16 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-66.87%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data shows increases in liabilities on revenue, current assets on revenue, and ratio of retained earnings to revenue, all with significant fluctuations.  The SG&A expense ratio showed a small increase with low variation, while retained earnings on assets decreased slightly.  Earnings per share decreased significantly, indicating substantial volatility.