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 627.12 (%).Trend:Decrease 50.49% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2487.51 (%).Trend:Increase 296.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 895.35 (%).Trend:Decrease 64.01% than previous quarter

Overall: increasing (42.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1100.09 (%).Trend:Decrease 59.62% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2975.44 (%).Trend:Increase 170.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1562.72 (%).Trend:Decrease 47.48% than previous quarter

Overall: increasing (42.05%). 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 -4095.58 (%).Trend:Decrease 47.99% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -19824.99 (%).Trend:Increase 384.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9300.56 (%).Trend:Decrease 53.09% than previous quarter

Overall: decreasing (127.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 655.0 (%).Trend:Decrease 16.5% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 483.12 (%).Trend:Decrease 26.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 389.65 (%).Trend:Decrease 19.35% than previous quarter

Overall: decreasing (-40.51%). Fluctuation: **Significant** (high 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 -156.35 (%).Trend:Increase 15.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -190.26 (%).Trend:Increase 21.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -212.9 (%).Trend:Increase 11.9% than previous quarter

Overall: decreasing (36.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.32 (USD).Trend:Increase 69.23% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 76.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 96.77% than previous quarter

Overall: increasing (-53.79%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 showcases considerable volatility. Working capital indicators show an increase in liabilities and current assets, but with significant fluctuations. Cost efficiency metrics, particularly the ratio of retained earnings to revenue and SG&A expense ratios, experience significant downward trends, but with substantial variation. Investment efficiency and earnings per share similarly demonstrate considerable volatility, with a largely negative trend. The overall picture reveals substantial financial instability demanding further investigation to uncover the root causes and devise effective solutions.