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 24.42 (%).Trend:Decrease 51.28% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 79.81 (%).Trend:Increase 226.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.25 (%).Trend:Decrease 50.82% than previous quarter

Overall: increasing (60.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.65 (%).Trend:Decrease 35.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 166.02 (%).Trend:Increase 227.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 78.27 (%).Trend:Decrease 52.86% than previous quarter

Overall: increasing (54.53%). 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 77.27 (%).Trend:Decrease 32.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 250.46 (%).Trend:Increase 224.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 124.49 (%).Trend:Decrease 50.3% than previous quarter

Overall: increasing (61.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.04 (%).Trend:Decrease 1.59% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.56 (%).Trend:Increase 18.91% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.66 (%).Trend:Increase 1.05% than previous quarter

Overall: increasing (20.15%). 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 58.99 (%).Trend:Increase 1.46% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 57.68 (%).Trend:Decrease 2.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 58.92 (%).Trend:Increase 2.15% than previous quarter

Overall: decreasing (-0.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.89 (USD).Trend:Increase 38.97% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 79.37% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.79 (USD).Trend:Increase 102.56% than previous quarter

Overall: decreasing (-58.2%). Fluctuation: **Significant** (high variation).



Over Q3 2022-Q2 2023, significant fluctuations characterize working capital efficiency (Liabilities and Current Assets on Revenue), with overall increases despite high variability.  Cost efficiency shows similar volatility in the Ratio of Retained Earnings to Revenue (overall increase), while SG&A expense remained relatively stable. Investment efficiency (Retained Earnings on Assets) exhibited minor fluctuations and a slight overall decrease.  Earnings per share experienced substantial drops and increases, resulting in a significant overall decline.