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


Between Q3 2022 and Q2 2023, Liabilities on Revenue and Current assets on Revenue both increased overall, but with significant fluctuations.  The Ratio of Retained Earnings to Revenue showed a substantial overall increase (175.76%), while Retained Earning on Assets also increased significantly (96.36%), indicating improved profitability and asset utilization.