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 25.29 (%).Trend:Decrease 32.97% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 61.38 (%).Trend:Increase 142.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.48 (%).Trend:Decrease 51.97% than previous quarter

Overall: increasing (16.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 52.82 (%).Trend:Decrease 32.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 149.86 (%).Trend:Increase 183.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.07 (%).Trend:Decrease 52.58% than previous quarter

Overall: increasing (34.55%). 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 118.74 (%).Trend:Decrease 31.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 347.11 (%).Trend:Increase 192.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 170.24 (%).Trend:Decrease 50.96% than previous quarter

Overall: increasing (43.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.75 (%).Trend:Increase 1.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.7 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.61 (%).Trend:Decrease 0.84% than previous quarter

Overall: decreasing (-1.3%). 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 71.49 (%).Trend:Increase 3.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 72.56 (%).Trend:Increase 1.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.35 (%).Trend:Increase 1.09% than previous quarter

Overall: increasing (2.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.13 (USD).Trend:Increase 45.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 68.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.31 (USD).Trend:Increase 95.52% than previous quarter

Overall: decreasing (-38.5%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show some consistent trends.  Working capital efficiency shows increases in both liabilities and current assets on revenue, despite significant fluctuations.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue, despite large quarter-to-quarter swings.  SG&A expense ratio decreases slightly overall.  Invest efficiency shows a positive trend in retained earnings on assets with little variation. Earnings per share show a decrease overall with large quarterly changes.