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 32.75 (%).Trend:Decrease 32.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 85.17 (%).Trend:Increase 160.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.73 (%).Trend:Decrease 48.66% than previous quarter

Overall: increasing (33.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 48.99 (%).Trend:Decrease 33.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 149.19 (%).Trend:Increase 204.53% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74.87 (%).Trend:Decrease 49.82% 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 47.57 (%).Trend:Decrease 31.83% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 156.71 (%).Trend:Increase 229.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 79.78 (%).Trend:Decrease 49.09% than previous quarter

Overall: increasing (67.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.81 (%).Trend:Increase 4.12% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.49 (%).Trend:Decrease 1.19% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Increase 1.25% than previous quarter

Overall: increasing (0.04%). 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 29.37 (%).Trend:Decrease 0.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.67 (%).Trend:Increase 14.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.38 (%).Trend:Decrease 0.86% than previous quarter

Overall: increasing (13.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.62 (USD).Trend:Increase 21.8% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 58.64% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.51 (USD).Trend:Increase 125.37% than previous quarter

Overall: decreasing (-6.79%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, key metrics showed significant volatility. Liabilities and current assets on revenue increased substantially (33.53% and 52.83%, respectively), with considerable fluctuation.  The ratio of retained earnings to revenue also rose significantly (67.71%).  The SG&A expense ratio showed only a minor increase (0.04%). Retained earnings on assets slightly increased (13.65%).  Earnings per share, however, decreased slightly (-6.79%), demonstrating significant variation.