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 44.41 (%).Trend:Decrease 53.15% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37.17 (%).Trend:Decrease 16.3% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.69 (%).Trend:Increase 90.18% than previous quarter

Overall: increasing (59.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 108.24 (%).Trend:Decrease 52.34% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 80.1 (%).Trend:Decrease 26.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 154.08 (%).Trend:Increase 92.36% than previous quarter

Overall: increasing (42.35%). Fluctuation: **Significant** (high 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 -1.75 (%).Trend:Decrease 84.51% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -0.84 (%).Trend:Decrease 52.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2.27 (%).Trend:Increase 170.24% than previous quarter

Overall: decreasing (29.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.56 (%).Trend:Decrease 5.72% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.7 (%).Trend:Increase 1.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.57 (%).Trend:Increase 8.97% than previous quarter

Overall: increasing (10.56%). 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 -0.32 (%).Trend:Decrease 67.68% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.22 (%).Trend:Decrease 31.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.36 (%).Trend:Increase 63.64% than previous quarter

Overall: decreasing (12.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.82 (USD).Trend:Increase 46.43% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.84 (USD).Trend:Increase 2.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 108.33% than previous quarter

Overall: decreasing (-108.54%). Fluctuation: **Significant** (high variation).



Over the period Q2 2022 to Q2 2023, liabilities on revenue increased significantly (59.18%), with considerable fluctuation.  Current assets on revenue also increased (42.35%), showing significant variation. The ratio of retained earnings to revenue decreased significantly (29.71%). SG&A expense ratio increased slightly (10.56%), showing little fluctuation. Retained earnings on assets decreased (12.5%), with significant variation. Earnings per share experienced a substantial decrease (-108.54%), exhibiting high variation.