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 21.92 (%).Trend:Decrease 29.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 54.87 (%).Trend:Increase 150.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.43 (%).Trend:Decrease 55.48% than previous quarter

Overall: increasing (11.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 121.99 (%).Trend:Decrease 34.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 374.55 (%).Trend:Increase 207.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 185.17 (%).Trend:Decrease 50.56% than previous quarter

Overall: increasing (51.79%). 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 80.05 (%).Trend:Decrease 34.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 260.0 (%).Trend:Increase 224.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 132.68 (%).Trend:Decrease 48.97% than previous quarter

Overall: increasing (65.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.89 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.67 (%).Trend:Decrease 1.05% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.85 (%).Trend:Decrease 3.97% than previous quarter

Overall: decreasing (-4.98%). 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 44.59 (%).Trend:Decrease 1.85% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 46.73 (%).Trend:Increase 4.8% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 48.41 (%).Trend:Increase 3.6% than previous quarter

Overall: increasing (8.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.4 (USD).Trend:Increase 14.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 37.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.64 (USD).Trend:Increase 156.0% than previous quarter

Overall: increasing (60.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue increased significantly, showing high variability. SG&A expenses decreased slightly, while Retained Earnings on Assets saw a small, stable increase.  Earnings Per Share showed significant growth with high variation.