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 30.23 (%).Trend:Decrease 31.03% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 84.83 (%).Trend:Increase 180.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.01 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (32.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 79.09 (%).Trend:Decrease 31.06% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 213.04 (%).Trend:Increase 169.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 99.27 (%).Trend:Decrease 53.4% than previous quarter

Overall: increasing (25.52%). 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 28.91 (%).Trend:Decrease 30.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 85.23 (%).Trend:Increase 194.81% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 41.91 (%).Trend:Decrease 50.83% than previous quarter

Overall: increasing (44.97%). 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 7.24 (%).Trend:Increase 6.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.42 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.63 (%).Trend:Increase 2.83% than previous quarter

Overall: increasing (5.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.64 (USD).Trend:Increase 60.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 70.31% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.47 (USD).Trend:Increase 147.37% than previous quarter

Overall: decreasing (-26.56%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data indicates significant fluctuations in several key metrics. Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all exhibit substantial percentage changes, suggesting volatility.  Retained Earnings on Assets demonstrate a steady increase (5.39%), contrasting with the fluctuating decrease in Earnings Per Share (-26.56%). The significant fluctuations suggest a need for further investigation into the underlying causes.