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 16.74 (%).Trend:Decrease 28.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 51.78 (%).Trend:Increase 209.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.49 (%).Trend:Decrease 44.98% than previous quarter

Overall: increasing (70.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 15.2 (%).Trend:Decrease 32.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 46.85 (%).Trend:Increase 208.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 23.23 (%).Trend:Decrease 50.42% than previous quarter

Overall: increasing (52.83%). 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 11.88 (%).Trend:Decrease 34.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 38.62 (%).Trend:Increase 225.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 19.92 (%).Trend:Decrease 48.42% than previous quarter

Overall: increasing (67.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 22.57 (%).Trend:Decrease 2.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.54 (%).Trend:Increase 4.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.75 (%).Trend:Increase 0.89% than previous quarter

Overall: increasing (5.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.23 (USD).Trend:Increase 23.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 46.34% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.2 (USD).Trend:Increase 81.82% than previous quarter

Overall: decreasing (-2.44%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 data reveals significant increases in Liabilities on Revenue (70.19%), Current Assets on Revenue (52.83%), and Ratio of Retained Earnings to Revenue (67.68%), all with high fluctuation.  Retained Earnings on Assets showed a small increase (5.23%), while Earnings Per Share saw a minor decrease (-2.44%), indicating significant variation.