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 33.86 (%).Trend:Decrease 52.93% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.96 (%).Trend:Decrease 35.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.21 (%).Trend:Increase 83.11% than previous quarter

Overall: increasing (18.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 344.31 (%).Trend:Decrease 54.03% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 172.17 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 286.99 (%).Trend:Increase 66.69% than previous quarter

Overall: decreasing (-16.65%). 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 -973.73 (%).Trend:Decrease 53.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -580.27 (%).Trend:Decrease 40.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -921.31 (%).Trend:Increase 58.77% than previous quarter

Overall: increasing (-5.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.8 (%).Trend:Decrease 9.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.19 (%).Trend:Decrease 7.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.32 (%).Trend:Increase 4.61% than previous quarter

Overall: decreasing (-2.97%). 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 -235.97 (%).Trend:Increase 1.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -232.66 (%).Trend:Decrease 1.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -236.75 (%).Trend:Increase 1.76% than previous quarter

Overall: decreasing (0.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q2 2023 show working capital efficiency with substantial fluctuation in both liabilities and current assets on revenue.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows an increase (-5.38%) with significant fluctuation. The selling, general, and administrative (SG&A) expense ratio reveals a consistent decrease (2.97%) with low variation.  Investment efficiency shows a small decrease (0.33%) in retained earnings on assets,  again with considerable volatility.