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 79.41 (%).Trend:Decrease 12.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 66.0 (%).Trend:Decrease 16.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.55 (%).Trend:Increase 35.68% than previous quarter

Overall: increasing (12.77%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 76.56 (%).Trend:Increase 5.89% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.77 (%).Trend:Decrease 6.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.47 (%).Trend:Decrease 1.81% than previous quarter

Overall: decreasing (-7.95%). Fluctuation: **Little** (low 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 -24.52 (%).Trend:Increase 26.07% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -27.91 (%).Trend:Increase 13.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -59.73 (%).Trend:Increase 114.01% than previous quarter

Overall: decreasing (143.6%). 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 -3.53 (%).Trend:Increase 50.21% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -4.01 (%).Trend:Increase 13.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -13.36 (%).Trend:Increase 233.17% than previous quarter

Overall: decreasing (278.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows a mixed trend. Liabilities on revenue decreased in Q2 2022 and Q3 2022, but increased significantly in Q2 2023.  Current assets on revenue have been decreasing overall. Cost efficiency, as measured by the ratio of retained earnings to revenue, has been declining significantly across the quarters.  Investment efficiency, represented by retained earnings on assets, also shows a substantial negative trend with significant fluctuation. Overall, the financial health appears to be deteriorating across most key metrics in the observed period.