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 85.45 (%).Trend:Increase 101.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 386.21 (%).Trend:Increase 351.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 172.64 (%).Trend:Decrease 55.3% than previous quarter

Overall: increasing (102.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 96.51 (%).Trend:Increase 36.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 108.77 (%).Trend:Increase 12.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 69.3 (%).Trend:Decrease 36.29% than previous quarter

Overall: decreasing (-28.19%). Fluctuation: **Neutral** (moderate 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 23.77 (%).Trend:Decrease 14.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 138.39 (%).Trend:Increase 482.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 94.84 (%).Trend:Decrease 31.47% than previous quarter

Overall: increasing (298.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.8 (%).Trend:Increase 3.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.03 (%).Trend:Decrease 9.94% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.29 (%).Trend:Decrease 4.62% than previous quarter

Overall: decreasing (-14.1%). 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 7.69 (%).Trend:Increase 13.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.2 (%).Trend:Increase 162.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.68 (%).Trend:Increase 32.08% than previous quarter

Overall: increasing (246.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.44 (USD).Trend:Increase 83.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.44 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.89 (USD).Trend:Increase 102.27% than previous quarter

Overall: increasing (102.27%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue saw an overall increase of 102.04%, but with significant fluctuations.  Current assets on revenue decreased by 28.19%. Cost efficiency shows a substantial increase (298.99%) in the ratio of retained earnings to revenue.  Selling, general, and administrative (SG&A) expense ratio showed a decrease of 14.1% overall, with minor variations.  Invest efficiency displays a significant increase (246.94%) in retained earnings on assets, and earnings per share increased by 102.27% overall.  The data presents mixed trends, with high volatility noted in key financial areas.