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 27.02 (%).Trend:Decrease 31.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.54 (%).Trend:Increase 172.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.53 (%).Trend:Decrease 51.69% than previous quarter

Overall: increasing (31.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 57.57 (%).Trend:Decrease 34.38% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 170.87 (%).Trend:Increase 196.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 85.46 (%).Trend:Decrease 49.99% than previous quarter

Overall: increasing (48.45%). 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 79.96 (%).Trend:Decrease 32.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 248.06 (%).Trend:Increase 210.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 128.53 (%).Trend:Decrease 48.19% than previous quarter

Overall: increasing (60.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.67 (%).Trend:Increase 1.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.89 (%).Trend:Increase 14.17% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.29 (%).Trend:Increase 2.24% than previous quarter

Overall: increasing (16.72%). 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 70.95 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 73.12 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 74.96 (%).Trend:Increase 2.52% than previous quarter

Overall: increasing (5.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.88 (USD).Trend:Increase 52.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.5 (USD).Trend:Decrease 64.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.75 (USD).Trend:Increase 121.43% than previous quarter

Overall: decreasing (-21.56%). Fluctuation: **Significant** (high variation).



Working Capital Efficiency shows significant fluctuation, with liabilities on revenue increasing from 27.02% in Q3 2022 to 73.54% in Q1 2023, then decreasing to 35.53% in Q2 2023.  Current assets on revenue also exhibit significant fluctuations, increasing from 57.57% in Q3 2022 to 170.87% in Q1 2023, then decreasing to 85.46% in Q2 2023. Cost efficiency shows a significant increase in the Ratio of Retained Earnings to Revenue, from 79.96% to 248.06% in Q1 2023, then decreasing to 128.53% in Q2 2023. SG&A Expense Ratio is increasing steadily from 15.67% in Q3 2022, through Q2 2023. Invest efficiency shows a steady increase in Retained Earning on Assets, from 70.95% to 74.96% in Q2 2023. Earning Per Share shows significant fluctuation, increasing from 9.88 USD in Q3 2022 to 3.5 USD in Q1 2023, then increasing again to 7.75 USD in Q2 2023.