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 29.29 (%).Trend:Decrease 48.8% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.0 (%).Trend:Increase 22.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.44 (%).Trend:Decrease 1.56% than previous quarter

Overall: increasing (21.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 288.81 (%).Trend:Increase 37.02% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 95.13 (%).Trend:Decrease 67.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 162.8 (%).Trend:Increase 71.13% than previous quarter

Overall: decreasing (-43.63%). 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 80.29 (%).Trend:Decrease 47.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 42.33 (%).Trend:Decrease 47.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 60.92 (%).Trend:Increase 43.92% than previous quarter

Overall: decreasing (-24.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.25 (%).Trend:Decrease 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.31 (%).Trend:Increase 30.64% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.3 (%).Trend:Decrease 0.06% than previous quarter

Overall: increasing (30.57%). Fluctuation: **Neutral** (moderate 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 18.39 (%).Trend:Decrease 39.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 9.76 (%).Trend:Decrease 46.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.21 (%).Trend:Increase 14.86% than previous quarter

Overall: decreasing (-39.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2022 to Q2 2023 reveals a small increase in Liabilities on Revenue with low fluctuation. Current assets on Revenue decreased significantly with high variation. The Ratio of Retained Earnings to Revenue also showed a significant decrease with high variability. The SG&A Expense Ratio increased moderately, while Retained Earning on Assets showed a significant decrease with high fluctuation. Earnings Per Share data is absent.