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 73.43 (%).Trend:Decrease 64.18% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56.34 (%).Trend:Decrease 23.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.03 (%).Trend:Increase 42.05% than previous quarter

Overall: increasing (8.99%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 520.62 (%).Trend:Increase 30.31% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 306.58 (%).Trend:Decrease 41.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 307.54 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (-40.93%). 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 -1572.97 (%).Trend:Decrease 47.91% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1102.58 (%).Trend:Decrease 29.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1752.68 (%).Trend:Increase 58.96% than previous quarter

Overall: decreasing (11.42%). 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 -179.6 (%).Trend:Decrease 24.96% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -211.27 (%).Trend:Increase 17.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -295.43 (%).Trend:Increase 39.84% than previous quarter

Overall: decreasing (64.49%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.76 (USD).Trend:Increase 70.87% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.51 (USD).Trend:Increase 42.61% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.23 (USD).Trend:Decrease 51.0% than previous quarter

Overall: increasing (-30.11%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2022 to Q2 2023 reveals a slight overall increase (8.99%) in liabilities on revenue, with moderate fluctuation.  Conversely, current assets on revenue decreased significantly (-40.93%), demonstrating high variation.  The ratio of retained earnings to revenue also decreased (11.42%), showing significant fluctuation. Retained earnings on assets experienced a substantial decrease (64.49%), and earnings per share increased by -30.11%, both with significant variation.