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 54.12 (%).Trend:Decrease 31.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.37 (%).Trend:Increase 140.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 60.66 (%).Trend:Decrease 53.47% than previous quarter

Overall: increasing (12.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 365.91 (%).Trend:Decrease 54.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 310.73 (%).Trend:Decrease 15.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.46 (%).Trend:Decrease 62.52% than previous quarter

Overall: decreasing (-68.17%). 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 0.99 (%).Trend:Decrease 92.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -42.16 (%).Trend:Decrease 4358.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -24.41 (%).Trend:Decrease 42.1% than previous quarter

Overall: decreasing (-2565.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.47 (%).Trend:Decrease 7.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.38 (%).Trend:Increase 5.54% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.36 (%).Trend:Decrease 0.05% than previous quarter

Overall: increasing (5.48%). 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 0.15 (%).Trend:Decrease 83.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3.13 (%).Trend:Decrease 2186.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -3.98 (%).Trend:Increase 27.16% than previous quarter

Overall: decreasing (-2753.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q2 2023 reveal mixed results. Liabilities on revenue displayed significant fluctuations, increasing in Q1 2023 then decreasing in Q2 2023, but still increasing overall.  Current assets on revenue show a substantial decrease overall.  Cost efficiency metrics, especially the ratio of retained earnings to revenue, show large decreases, implying declining profitability.  The SG&A expense ratio, however, displays more stable, though still mildly increasing, trends. Investment efficiency also shows significant decline. Overall, the data suggests decreasing profitability and unstable cash flow.