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 124.18 (%).Trend:Decrease 44.33% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 81.18 (%).Trend:Decrease 34.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 198.08 (%).Trend:Increase 144.0% than previous quarter

Overall: increasing (59.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 185.97 (%).Trend:Decrease 49.72% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 116.48 (%).Trend:Decrease 37.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 152.72 (%).Trend:Increase 31.11% than previous quarter

Overall: decreasing (-17.88%). 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 -165.67 (%).Trend:Decrease 45.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -117.11 (%).Trend:Decrease 29.31% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -256.02 (%).Trend:Increase 118.61% than previous quarter

Overall: decreasing (54.54%). 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 -39.84 (%).Trend:Increase 12.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -45.57 (%).Trend:Increase 14.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -67.9 (%).Trend:Increase 49.0% than previous quarter

Overall: decreasing (70.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.11 (USD).Trend:Increase 91.38% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.67 (USD).Trend:Increase 50.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.14 (USD).Trend:Decrease 31.74% than previous quarter

Overall: decreasing (2.7%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q2 2023 reveal substantial volatility. Liabilities on revenue showed increases and decreases. Current assets on revenue, however, had a relatively moderate overall decrease. Cost efficiency, as reflected in the ratio of retained earnings to revenue, continues the downward trend with high variation. Investment efficiency and earnings per share also exhibit large, fluctuating changes.