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 37.86 (%).Trend:Decrease 52.72% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.5 (%).Trend:Decrease 32.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.85 (%).Trend:Increase 83.73% than previous quarter

Overall: increasing (23.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 92.95 (%).Trend:Decrease 29.14% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 60.11 (%).Trend:Decrease 35.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 88.44 (%).Trend:Increase 47.13% than previous quarter

Overall: decreasing (-4.85%). 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 -165.9 (%).Trend:Decrease 23.07% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -121.58 (%).Trend:Decrease 26.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -423.59 (%).Trend:Increase 248.4% than previous quarter

Overall: decreasing (155.33%). 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 -48.86 (%).Trend:Increase 51.5% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -55.26 (%).Trend:Increase 13.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -307.21 (%).Trend:Increase 455.94% than previous quarter

Overall: decreasing (528.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working Capital Efficiency reveals a mixed picture. Liabilities on revenue increased by 23.75%, while current assets on revenue decreased by 4.85% over the three quarters. Cost Efficiency exhibits a substantial decrease in the ratio of retained earnings to revenue by 155.33%. Invest Efficiency shows a steep decline in retained earning on assets by 528.76% during the same period.  All these significant fluctuations highlight potential operational and financial challenges.