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 95.95 (%).Trend:Decrease 48.67% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 64.86 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 102.02 (%).Trend:Increase 57.29% than previous quarter

Overall: increasing (6.33%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 188.27 (%).Trend:Decrease 52.32% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 122.31 (%).Trend:Decrease 35.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 167.83 (%).Trend:Increase 37.22% than previous quarter

Overall: decreasing (-10.86%). 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 -168.36 (%).Trend:Decrease 47.88% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -116.22 (%).Trend:Decrease 30.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -161.35 (%).Trend:Increase 38.83% than previous quarter

Overall: increasing (-4.16%). 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 -72.68 (%).Trend:Increase 5.98% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -76.85 (%).Trend:Increase 5.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -76.84 (%).Trend:Decrease 0.01% than previous quarter

Overall: decreasing (5.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q2 2022 to Q2 2023 shows moderate fluctuations in liabilities on revenue (6.33% increase) and current assets on revenue (-10.86% decrease).  However, significant variability is present in the ratio of retained earnings to revenue (overall increase of -4.16%) and retained earnings on assets (5.72% decrease).  Further analysis is needed to understand these trends.