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 48.81 (%).Trend:Decrease 20.74% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 69.03 (%).Trend:Increase 41.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.91 (%).Trend:Decrease 32.04% than previous quarter

Overall: decreasing (-3.89%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 100.17 (%).Trend:Decrease 32.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 263.06 (%).Trend:Increase 162.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 128.06 (%).Trend:Decrease 51.32% than previous quarter

Overall: increasing (27.84%). 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 26.46 (%).Trend:Decrease 26.85% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 85.01 (%).Trend:Increase 221.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 36.56 (%).Trend:Decrease 56.99% than previous quarter

Overall: increasing (38.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.02 (%).Trend:Decrease 4.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.27 (%).Trend:Increase 3.67% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.03 (%).Trend:Decrease 6.35% than previous quarter

Overall: decreasing (-2.91%). 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 10.52 (%).Trend:Increase 11.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.21 (%).Trend:Increase 16.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.96 (%).Trend:Decrease 10.24% than previous quarter

Overall: increasing (4.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.66 (USD).Trend:Increase 230.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 40.91% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.04 (USD).Trend:Increase 166.67% than previous quarter

Overall: increasing (57.58%). Fluctuation: **Significant** (high variation).



Across Q3 2022 to Q2 2023, liabilities on revenue decreased slightly (-3.89%) with neutral fluctuation. Current assets on revenue increased overall (27.84%) with significant fluctuation.  The ratio of retained earnings to revenue increased (38.17%) with significant variation. SG&A expense ratio decreased (-2.91%) with little fluctuation. Retained earnings on assets showed a small increase (4.18%) and little fluctuation. Earnings per share increased significantly (57.58%), displaying high variation.