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 34.26 (%).Trend:Decrease 32.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.85 (%).Trend:Increase 153.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37.9 (%).Trend:Decrease 56.36% than previous quarter

Overall: increasing (10.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.57 (%).Trend:Decrease 40.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.47 (%).Trend:Increase 213.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.74 (%).Trend:Decrease 55.36% than previous quarter

Overall: increasing (39.89%). 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 -18.64 (%).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -75.91 (%).Trend:Increase 307.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -30.73 (%).Trend:Decrease 59.52% than previous quarter

Overall: decreasing (64.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.46 (%).Trend:Increase 5.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.12 (%).Trend:Increase 3.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50.15 (%).Trend:Decrease 5.59% than previous quarter

Overall: decreasing (-2.55%). 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 -12.85 (%).Trend:Increase 103.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -16.15 (%).Trend:Increase 25.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -14.95 (%).Trend:Decrease 7.43% than previous quarter

Overall: decreasing (16.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.47 (USD).Trend:Increase 24.75% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.81 (USD).Trend:Decrease 67.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.19 (USD).Trend:Increase 170.37% than previous quarter

Overall: decreasing (-11.34%). Fluctuation: **Significant** (high variation).



The period Q3 2022-Q2 2023 reveals significant fluctuations.  Liabilities on revenue increased slightly (10.62%), while current assets on revenue showed a more substantial increase (39.89%). The ratio of retained earnings to revenue decreased significantly (64.86%). SG&A expenses decreased slightly (-2.55%). Retained earnings on assets and earnings per share decreased significantly (16.34% and -11.34% respectively), exhibiting high variability.