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 26.25 (%).Trend:Decrease 31.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.12 (%).Trend:Increase 182.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.53 (%).Trend:Decrease 33.18% than previous quarter

Overall: increasing (88.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 103.17 (%).Trend:Decrease 29.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 270.31 (%).Trend:Increase 162.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 137.94 (%).Trend:Decrease 48.97% than previous quarter

Overall: increasing (33.7%). 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 71.24 (%).Trend:Decrease 28.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 237.19 (%).Trend:Increase 232.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 119.08 (%).Trend:Decrease 49.8% than previous quarter

Overall: increasing (67.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.05 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.76 (%).Trend:Increase 9.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.51 (%).Trend:Decrease 0.57% than previous quarter

Overall: increasing (8.64%). 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 21.7 (%).Trend:Increase 4.93% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.14 (%).Trend:Increase 11.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.02 (%).Trend:Decrease 0.5% than previous quarter

Overall: increasing (10.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.54 (USD).Trend:Increase 65.59% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 80.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 16.67% than previous quarter

Overall: decreasing (-77.27%). Fluctuation: **Significant** (high variation).



Between Q3 2022 and Q2 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue increased overall, exhibiting high fluctuation.  The SG&A Expense Ratio showed a small overall increase with low variation. Retained Earnings on Assets saw a slight increase. Earnings Per Share decreased considerably.