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 13.0 (%).Trend:Decrease 34.67% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.27 (%).Trend:Increase 225.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 20.82 (%).Trend:Decrease 50.75% than previous quarter

Overall: increasing (60.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 32.46 (%).Trend:Decrease 21.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 96.83 (%).Trend:Increase 198.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44.56 (%).Trend:Decrease 53.98% than previous quarter

Overall: increasing (37.28%). 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 3.52 (%).Trend:Decrease 26.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 9.28 (%).Trend:Increase 163.64% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4.78 (%).Trend:Decrease 48.49% than previous quarter

Overall: increasing (35.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.02 (%).Trend:Decrease 0.99% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.7 (%).Trend:Increase 8.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.93 (%).Trend:Decrease 3.55% than previous quarter

Overall: increasing (4.55%). 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 5.12 (%).Trend:Increase 4.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.3 (%).Trend:Decrease 16.02% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 4.64 (%).Trend:Increase 7.91% than previous quarter

Overall: decreasing (-9.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.72 (USD).Trend:Increase 46.94% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.3 (USD).Trend:Increase 650.0% than previous quarter

Overall: decreasing (-58.33%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q2 2023 shows significant fluctuations across key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial increases and decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, also shows significant volatility. Investment efficiency, gauged by retained earnings on assets, trends downward with little fluctuation.  Earnings per share display the most significant variation, decreasing overall, but experiencing significant upward swings.  The data necessitates further investigation to identify trends and potential outliers impacting the overall financial health.