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 60.25 (%).Trend:Decrease 57.03% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 242.15 (%).Trend:Increase 301.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95.38 (%).Trend:Decrease 60.61% than previous quarter

Overall: increasing (58.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 72.47 (%).Trend:Decrease 53.64% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 240.58 (%).Trend:Increase 231.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 113.9 (%).Trend:Decrease 52.66% than previous quarter

Overall: increasing (57.17%). 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 -44.56 (%).Trend:Decrease 55.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -234.8 (%).Trend:Increase 426.93% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -76.92 (%).Trend:Decrease 67.24% than previous quarter

Overall: decreasing (72.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -10.73 (%).Trend:Increase 16.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -15.52 (%).Trend:Increase 44.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -12.56 (%).Trend:Decrease 19.07% than previous quarter

Overall: decreasing (17.05%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.23 (USD).Trend:Increase 98.39% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 97.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.96 (USD).Trend:Decrease 3300.0% than previous quarter

Overall: increasing (-178.05%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q2 2023 show highly variable performance. Liabilities and current assets on revenue both show an overall increase but with significant fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a strong downward trend. Investment efficiency shows a consistent decrease in retained earnings on assets. Earning per share also demonstrates highly volatile fluctuations and a surprising overall increase despite these fluctuations.