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 73.55 (%).Trend:Decrease 25.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 232.84 (%).Trend:Increase 216.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 130.6 (%).Trend:Decrease 43.91% than previous quarter

Overall: increasing (77.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 123.5 (%).Trend:Decrease 17.98% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 732.24 (%).Trend:Increase 492.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 361.93 (%).Trend:Decrease 50.57% than previous quarter

Overall: increasing (193.06%). 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 -144.05 (%).Trend:Decrease 34.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -440.93 (%).Trend:Increase 206.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -195.1 (%).Trend:Decrease 55.75% than previous quarter

Overall: decreasing (35.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.72 (%).Trend:Decrease 0.95% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.61 (%).Trend:Increase 4.51% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.49 (%).Trend:Decrease 5.43% than previous quarter

Overall: decreasing (-1.17%). 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 -44.06 (%).Trend:Decrease 7.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -30.34 (%).Trend:Decrease 31.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -28.29 (%).Trend:Decrease 6.76% than previous quarter

Overall: increasing (-35.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.16 (USD).Trend:Increase 77.52% than previous quarter
Year 2023 Quarter 1: Earning Per Share 5.32 (USD).Trend:Decrease 41.92% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.9 (USD).Trend:Increase 48.5% than previous quarter

Overall: decreasing (-13.76%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 reveals significant fluctuations. Liabilities on Revenue increased by 77.57%, and Current assets on Revenue increased by 193.06%, both showing high variability. The Ratio of Retained Earnings to Revenue decreased by 35.44% with significant fluctuation.  The SG&A Expense Ratio decreased slightly (-1.17%) with low variation. Retained Earning on Assets showed an overall increase (-35.79%) with significant variation, while Earnings Per Share decreased by -13.76% with significant variation.