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 significant fluctuations in financial metrics. Liabilities on revenue increased by 18.75%, while current assets decreased by 16.65%.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increase (-5.38%) but significant volatility. The SG&A expense ratio experienced a decrease of 2.97%, with minimal fluctuation.  Investment efficiency shows a slight decrease (0.33%) in retained earnings on assets, again with substantial fluctuation.  The report suggests inconsistent financial performance requiring further investigation.