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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 143.05 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 91.85 (%).Trend:Decrease 35.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.02 (%).Trend:Decrease 3.08% than previous quarter

Overall: decreasing (-37.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 206.57 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 125.1 (%).Trend:Decrease 39.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 180.98 (%).Trend:Increase 44.67% than previous quarter

Overall: decreasing (-12.39%). Fluctuation: **Neutral** (moderate variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 86.92 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 61.69 (%).Trend:Decrease 29.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 105.55 (%).Trend:Increase 71.1% than previous quarter

Overall: increasing (21.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.48 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.49 (%).Trend:Increase 0.05% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.79 (%).Trend:Increase 12.44% than previous quarter

Overall: increasing (12.5%). Fluctuation: **Little** (low variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 18.43 (%).Trend:Decrease 1.6% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 20.72 (%).Trend:Increase 12.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.34 (%).Trend:Increase 17.47% than previous quarter

Overall: increasing (32.07%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.92 (USD).Trend:Increase 100.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.71 (USD).Trend:Increase 61.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.33 (USD).Trend:Decrease 29.3% than previous quarter

Overall: increasing (14.04%). Fluctuation: **Neutral** (moderate variation).



Financial data from Q2 2022 to Q2 2023 displays mixed results. Liabilities and current assets on revenue decreased overall, although the latter showed a notable increase in Q2 2023. Cost efficiency improved, with retained earnings showing significant fluctuation yet a positive overall trend, while SG&A expense increased gradually. Investment efficiency, based on retained earnings on assets, consistently increased. Earnings per share showed moderate fluctuation and an overall positive trend.