Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 34.03 (%).Trend:Decrease 51.27% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.29 (%).Trend:Decrease 40.38% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.95 (%).Trend:Increase 32.82% than previous quarter

Overall: decreasing (-20.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 48.43 (%).Trend:Decrease 50.83% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 30.47 (%).Trend:Decrease 37.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49.97 (%).Trend:Increase 64.0% than previous quarter

Overall: increasing (3.18%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 50.49 (%).Trend:Decrease 51.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 33.31 (%).Trend:Decrease 34.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 58.58 (%).Trend:Increase 75.86% than previous quarter

Overall: increasing (16.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.06 (%).Trend:Decrease 3.41% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.9 (%).Trend:Decrease 1.77% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.22 (%).Trend:Increase 14.83% than previous quarter

Overall: increasing (12.8%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 46.69 (%).Trend:Decrease 0.09% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 47.86 (%).Trend:Increase 2.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 53.96 (%).Trend:Increase 12.75% than previous quarter

Overall: increasing (15.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 54.35% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 22.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.62 (USD).Trend:Increase 86.21% than previous quarter

Overall: increasing (128.17%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows fluctuating trends. Liabilities on revenue decreased significantly (-20.81%) with high variation.  Current assets on revenue, however, increased slightly (3.18%), exhibiting moderate fluctuation. Cost efficiency shows a positive overall trend for retained earnings to revenue (16.02%) with large fluctuations.  SG&A expense ratio also rose (12.8%), but with less variation. Investment efficiency indicates an increase in retained earnings on assets (15.57%) with low variation. Earnings per share increased substantially (128.17%) with large fluctuations.