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 39.98 (%).Trend:Decrease 75.02% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.55 (%).Trend:Decrease 8.58% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.42 (%).Trend:Increase 51.63% than previous quarter

Overall: increasing (38.62%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 207.43 (%).Trend:Decrease 75.93% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 128.75 (%).Trend:Decrease 37.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 152.21 (%).Trend:Increase 18.22% than previous quarter

Overall: decreasing (-26.62%). Fluctuation: **Neutral** (moderate 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 -1059.38 (%).Trend:Decrease 76.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -815.86 (%).Trend:Decrease 22.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -585.14 (%).Trend:Decrease 28.28% than previous quarter

Overall: increasing (-44.77%). 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 -438.26 (%).Trend:Increase 2.23% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -483.49 (%).Trend:Increase 10.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -327.28 (%).Trend:Decrease 32.31% than previous quarter

Overall: increasing (-25.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q2 2022 to Q2 2023 demonstrates moderate fluctuation in liabilities on revenue (increase of 38.62%) and current assets on revenue (decrease of -26.62%). However, significant variations are observed in cost efficiency metrics: the ratio of retained earnings to revenue increased (-44.77%), and retained earnings on assets increased (-25.32%).