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 140.32 (%).Trend:Decrease 50.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 93.08 (%).Trend:Decrease 33.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 137.79 (%).Trend:Increase 48.03% than previous quarter

Overall: decreasing (-1.8%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 236.48 (%).Trend:Decrease 53.21% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 145.66 (%).Trend:Decrease 38.4% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 189.7 (%).Trend:Increase 30.23% than previous quarter

Overall: decreasing (-19.78%). 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 -41.28 (%).Trend:Decrease 19.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -43.32 (%).Trend:Increase 4.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -95.3 (%).Trend:Increase 119.99% than previous quarter

Overall: decreasing (130.86%). 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 -12.21 (%).Trend:Increase 70.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -20.79 (%).Trend:Increase 70.27% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -35.98 (%).Trend:Increase 73.06% than previous quarter

Overall: decreasing (194.68%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.34 (USD).Trend:Increase 106.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.06 (USD).Trend:Increase 53.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.75 (USD).Trend:Decrease 15.05% than previous quarter

Overall: increasing (30.6%). Fluctuation: **Neutral** (moderate variation).



From Q2 2022 to Q2 2023, liabilities on revenue showed a slight overall decrease, while current assets on revenue experienced a more substantial decrease. Both exhibited moderate fluctuation.  However, the ratio of retained earnings to revenue and retained earnings on assets decreased significantly with high variation. Earnings per share demonstrated an overall increase with moderate fluctuation.