On the other hand, current liabilities went from 44% to 25%. Although there is a downward shift in the representation of current liabilities relative to total assets. The company places more importance on liability accounts than current asset accounts since current asset has a lower percentage. This analysis can also explain the company's choice to pay the total amount of long-term debt without worrying about the impact on equity. It has a negative effect as the company will have difficulty finding alternative sources of money in case of financial emergencies. Meanwhile, the inventory account represents only 0.49% of total assets, while last year it was 0.41%. This low percentage means that the Second Cup does not place much importance on this specific account. The percentage increase is not significant enough for change. Therefore, with the analysis of current assets, current liabilities and inventory accounts, it is clear that the Second Cup values ​​the liability accounts more. For investors, this could signal a negative sign. If the company owes more than it owns, this could impact shareholders' return on investment and the company's return on investment