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 61.83 (%).Trend:Decrease 31.76% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.44 (%).Trend:Increase 18.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.18 (%).Trend:Decrease 52.1% than previous quarter

Overall: decreasing (-43.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 92.11 (%).Trend:Decrease 38.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 160.87 (%).Trend:Increase 74.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.87 (%).Trend:Decrease 55.32% than previous quarter

Overall: decreasing (-21.97%). 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 51.09 (%).Trend:Decrease 45.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 123.9 (%).Trend:Increase 142.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 56.08 (%).Trend:Decrease 54.74% than previous quarter

Overall: increasing (9.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.65 (%).Trend:Increase 7.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.32 (%).Trend:Decrease 7.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.17 (%).Trend:Decrease 0.51% than previous quarter

Overall: decreasing (-7.84%). 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 10.29 (%).Trend:Decrease 13.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 11.02 (%).Trend:Increase 7.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.21 (%).Trend:Decrease 7.35% than previous quarter

Overall: decreasing (-0.78%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Decrease 50.74% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, significant fluctuations were observed in liabilities on revenue (-43.1%), current assets on revenue (-21.97%), and the ratio of retained earnings to revenue (9.77%).  The SG&A expense ratio decreased slightly (-7.84%), with little variation, and retained earnings on assets also saw a slight decrease (-0.78%). Earnings per share decreased by 50%, showing significant fluctuation.