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 25.47 (%).Trend:Decrease 65.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.49 (%).Trend:Increase 19.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 22.07 (%).Trend:Decrease 27.62% than previous quarter

Overall: decreasing (-13.35%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 163.46 (%).Trend:Increase 51.11% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 89.28 (%).Trend:Decrease 45.38% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 138.84 (%).Trend:Increase 55.51% than previous quarter

Overall: decreasing (-15.06%). 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 -98.41 (%).Trend:Decrease 48.62% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -68.03 (%).Trend:Decrease 30.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -96.01 (%).Trend:Increase 41.13% than previous quarter

Overall: increasing (-2.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.68 (%).Trend:Increase 1.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.29 (%).Trend:Decrease 5.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.26 (%).Trend:Decrease 4.58% than previous quarter

Overall: decreasing (-9.47%). 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 -23.33 (%).Trend:Decrease 21.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -25.07 (%).Trend:Increase 7.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.88 (%).Trend:Decrease 4.75% than previous quarter

Overall: decreasing (2.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial data from Quarter 2 2022 to Quarter 2 2023 reveals trends in working capital efficiency, cost efficiency, and investment efficiency.  Liabilities on revenue show a negative trend, decreasing overall. Current assets on revenue also trend downward, but show higher volatility.  The ratio of retained earnings to revenue exhibits an increasing trend overall, despite marked fluctuation. The Selling, General, and Administrative (SG&A) expense ratio shows a consistent decreasing trend. Retained earnings on assets decreased overall while fluctuating significantly.  Further analysis is required to determine the significance of these findings.