When particle execute SHM

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How they have written $\frac{F_y}{F_x}=\tan \theta$

@green In the above link , how they have got $s=-k^2s(2+\tan \theta)$
For a particle to execute $S,H,M,$ the direction of net force should be opposite to displacement.so if $\theta$ is direction of displacement it should be direction of net force as well.Now $Fx=F{net}\cos \theta$ and $Fy=F{net}\sin \theta$.Divide both equations.