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 in Q2 2022 to Q2 2023 shows an increase in liabilities on revenue (12.77%) with moderate fluctuation. Current assets on revenue show a slight decrease (-7.95%), with little variation. Cost efficiency, with the ratio of retained earnings to revenue decreasing significantly (143.6%) exhibits high variability. Investment efficiency, measured by retained earnings on assets, decreased sharply (278.47%) showing high variability.