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 14.36 (%).Trend:Decrease 33.52% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 38.87 (%).Trend:Increase 170.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 22.68 (%).Trend:Decrease 41.65% than previous quarter

Overall: increasing (57.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 40.49 (%).Trend:Decrease 33.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 122.26 (%).Trend:Increase 201.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 65.67 (%).Trend:Decrease 46.29% than previous quarter

Overall: increasing (62.19%). 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 12.2 (%).Trend:Decrease 38.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 40.07 (%).Trend:Increase 228.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 21.02 (%).Trend:Decrease 47.54% than previous quarter

Overall: increasing (72.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.96 (%).Trend:Increase 4.33% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.6 (%).Trend:Increase 20.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.74 (%).Trend:Increase 1.46% than previous quarter

Overall: increasing (22.36%). 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 21.39 (%).Trend:Decrease 7.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.25 (%).Trend:Increase 8.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.08 (%).Trend:Decrease 0.73% than previous quarter

Overall: increasing (7.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.25 (USD).Trend:Increase 4.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 32.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 70.59% than previous quarter

Overall: increasing (16.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 data reveals significant fluctuations in key metrics. Liabilities and current assets on revenue increased substantially, while retained earnings to revenue also saw significant growth.  SG&A expenses showed minor increases, and retained earnings on assets grew modestly.  Earnings per share experienced significant volatility.