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 38.55 (%).Trend:Decrease 47.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.6 (%).Trend:Decrease 41.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.53 (%).Trend:Increase 26.24% than previous quarter

Overall: decreasing (-25.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 219.85 (%).Trend:Decrease 51.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 143.86 (%).Trend:Decrease 34.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 185.1 (%).Trend:Increase 28.67% than previous quarter

Overall: decreasing (-15.81%). 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 287.89 (%).Trend:Decrease 52.55% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 184.91 (%).Trend:Decrease 35.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 240.35 (%).Trend:Increase 29.98% than previous quarter

Overall: decreasing (-16.51%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.0 (%).Trend:Increase 1.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.95 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 61.64 (%).Trend:Increase 16.41% than previous quarter

Overall: increasing (16.3%). 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 62.07 (%).Trend:Decrease 4.6% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 62.01 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 60.09 (%).Trend:Decrease 3.1% than previous quarter

Overall: decreasing (-3.19%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q2 2022 to Q2 2023, Liabilities on Revenue and Ratio of Retained Earnings to Revenue decreased overall, while Current Assets on Revenue showed a moderate decrease.  The SG&A Expense Ratio increased significantly. Retained Earnings on Assets exhibited a small, consistent decrease.  High variation in some key metrics is noticeable.