Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 17.92 (%).Trend:Decrease 38.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59.64 (%).Trend:Increase 232.81% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.58 (%).Trend:Decrease 45.37% than previous quarter

Overall: increasing (81.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 59.66 (%).Trend:Decrease 34.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 214.87 (%).Trend:Increase 260.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 108.27 (%).Trend:Decrease 49.61% than previous quarter

Overall: increasing (81.48%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -61.61 (%).Trend:Decrease 33.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -208.98 (%).Trend:Increase 239.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -102.53 (%).Trend:Decrease 50.94% than previous quarter

Overall: decreasing (66.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.83 (%).Trend:Decrease 1.22% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.92 (%).Trend:Increase 18.74% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.5 (%).Trend:Decrease 1.62% than previous quarter

Overall: increasing (16.81%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -24.99 (%).Trend:Increase 0.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -24.37 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.51 (%).Trend:Decrease 3.53% than previous quarter

Overall: increasing (-5.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 indicate considerable volatility across various metrics.  Liabilities and current assets on revenue both show substantial increases and decreases, with significant changes occurring in Q1 2023. Cost efficiency shows a slight overall increase in the SG&A expense ratio while the ratio of retained earnings to revenue shows a fluctuating negative trend. Investment efficiency also indicates significant variation in retained earnings on assets across the quarters.