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 63.61 (%).Trend:Decrease 56.86% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.94 (%).Trend:Decrease 32.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.27 (%).Trend:Increase 63.65% than previous quarter

Overall: increasing (10.47%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 170.57 (%).Trend:Decrease 56.11% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 103.72 (%).Trend:Decrease 39.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 216.42 (%).Trend:Increase 108.66% than previous quarter

Overall: increasing (26.88%). 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 -1388.4 (%).Trend:Decrease 49.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -943.44 (%).Trend:Decrease 32.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1645.85 (%).Trend:Increase 74.45% than previous quarter

Overall: decreasing (18.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.43 (%).Trend:Decrease 2.93% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.23 (%).Trend:Decrease 0.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.38 (%).Trend:Increase 40.69% than previous quarter

Overall: increasing (39.94%). Fluctuation: **Neutral** (moderate 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 -586.81 (%).Trend:Increase 10.4% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -671.51 (%).Trend:Increase 14.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -630.76 (%).Trend:Decrease 6.07% than previous quarter

Overall: decreasing (7.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q2 2022-Q2 2023, Liabilities on Revenue showed a small increase (10.47%) with moderate fluctuation. Current assets on Revenue increased significantly (26.88%), with high variability.  The Ratio of Retained Earnings to Revenue decreased significantly (-18.54%), with high variability. The SG&A Expense Ratio increased substantially (39.94%), demonstrating moderate fluctuation. Retained Earning on Assets decreased slightly (-7.49%), showing high variability.