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 42.75 (%).Trend:Decrease 30.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 109.47 (%).Trend:Increase 156.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.23 (%).Trend:Decrease 55.94% than previous quarter

Overall: increasing (12.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 67.44 (%).Trend:Decrease 33.97% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 184.41 (%).Trend:Increase 173.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 86.29 (%).Trend:Decrease 53.21% than previous quarter

Overall: increasing (27.95%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.25 (%).Trend:Decrease 3.27% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.57 (%).Trend:Decrease 20.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.65 (%).Trend:Increase 3.11% than previous quarter

Overall: decreasing (-18.46%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.07 (USD).Trend:Increase 74.43% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.53 (USD).Trend:Decrease 50.16% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.96 (USD).Trend:Increase 93.46% than previous quarter

Overall: decreasing (-3.58%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities and current assets on revenue showed overall increases (12.82% and 27.95%, respectively) but with significant fluctuations. The SG&A expense ratio decreased (-18.46%) with moderate variation. Earnings per share showed an overall decrease (-3.58%), exhibiting significant variability. Three quarters of data are included.