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 85.45 (%).Trend:Increase 101.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 386.21 (%).Trend:Increase 351.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 172.64 (%).Trend:Decrease 55.3% than previous quarter

Overall: increasing (102.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 96.51 (%).Trend:Increase 36.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 108.77 (%).Trend:Increase 12.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 69.3 (%).Trend:Decrease 36.29% than previous quarter

Overall: decreasing (-28.19%). Fluctuation: **Neutral** (moderate 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 23.77 (%).Trend:Decrease 14.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 138.39 (%).Trend:Increase 482.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 94.84 (%).Trend:Decrease 31.47% than previous quarter

Overall: increasing (298.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.8 (%).Trend:Increase 3.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.03 (%).Trend:Decrease 9.94% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.29 (%).Trend:Decrease 4.62% than previous quarter

Overall: decreasing (-14.1%). 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 7.69 (%).Trend:Increase 13.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.2 (%).Trend:Increase 162.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.68 (%).Trend:Increase 32.08% than previous quarter

Overall: increasing (246.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.44 (USD).Trend:Increase 83.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.44 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.89 (USD).Trend:Increase 102.27% than previous quarter

Overall: increasing (102.27%). Fluctuation: **Significant** (high variation).



In the third quarter of 2022 to the second quarter of 2023, liabilities on revenue increased significantly, by 102.04% overall with high variation. Current assets on revenue decreased by 28.19% with moderate fluctuation.  Cost efficiency shows a significant increase (298.99%) in the ratio of retained earnings to revenue, with substantial quarterly fluctuations.  The SG&A expense ratio is declining (by 14.1% overall), with minimal changes. Invest efficiency demonstrates a notable increase of 246.94% in retained earnings on assets, with high volatility.  Earnings per share show a significant increase (102.27%) with high variation. The data highlights the instability and large changes in financial metrics during this period.