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 21.91 (%).Trend:Decrease 35.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.33 (%).Trend:Increase 193.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.39 (%).Trend:Decrease 48.1% than previous quarter

Overall: increasing (52.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 31.05 (%).Trend:Decrease 32.97% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 86.51 (%).Trend:Increase 178.62% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 45.44 (%).Trend:Decrease 47.47% than previous quarter

Overall: increasing (46.34%). 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 21.46 (%).Trend:Decrease 30.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 60.24 (%).Trend:Increase 180.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 31.66 (%).Trend:Decrease 47.44% than previous quarter

Overall: increasing (47.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.35 (%).Trend:Increase 0.8% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.44 (%).Trend:Increase 0.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.41 (%).Trend:Increase 2.18% than previous quarter

Overall: increasing (2.39%). 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 14.39 (%).Trend:Increase 3.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.65 (%).Trend:Increase 1.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.76 (%).Trend:Increase 0.75% than previous quarter

Overall: increasing (2.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.64 (USD).Trend:Increase 30.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 64.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.3 (USD).Trend:Increase 30.43% than previous quarter

Overall: decreasing (-53.12%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals mixed results, with significant variations across several metrics. Working capital efficiency, as measured by liabilities and current assets on revenue, showed increases, but with substantial fluctuations. Cost efficiency, as reflected by the retained earnings ratio, also showed an increase, though with high variability. SG&A expenses rose slightly, exhibiting little fluctuation. Investment efficiency (retained earnings on assets) increased steadily, but with low variability. Earnings per share, however, experienced a significant decrease in Q1 2023, with large swings.