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 28.24 (%).Trend:Decrease 34.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.48 (%).Trend:Increase 131.87% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.88 (%).Trend:Decrease 57.42% than previous quarter

Overall: decreasing (-1.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 66.59 (%).Trend:Decrease 36.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 150.4 (%).Trend:Increase 125.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67.69 (%).Trend:Decrease 54.99% than previous quarter

Overall: increasing (1.65%). 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 172.77 (%).Trend:Decrease 38.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 347.77 (%).Trend:Increase 101.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 175.77 (%).Trend:Decrease 49.46% than previous quarter

Overall: increasing (1.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Decrease 8.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.76 (%).Trend:Decrease 29.21% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.83 (%).Trend:Increase 1.04% than previous quarter

Overall: decreasing (-28.48%). Fluctuation: **Neutral** (moderate 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 56.79 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 56.53 (%).Trend:Decrease 0.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 59.74 (%).Trend:Increase 5.68% than previous quarter

Overall: increasing (5.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.37 (USD).Trend:Decrease 30.19% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 348.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.46 (USD).Trend:Increase 167.39% than previous quarter

Overall: increasing (-764.86%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing overall but experiencing substantial quarter-to-quarter changes.  Current assets on revenue are increasing overall, but also demonstrate significant fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, is trending downward with considerable variation across quarters.  Selling, General & Administrative (SG&A) expense ratio is decreasing overall, with neutral fluctuation. Investment efficiency, as measured by retained earnings on assets, is increasing, with minimal fluctuation. Earnings per share are significantly variable, increasing overall despite large decreases in certain quarters.