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 172.51 (%).Trend:Decrease 97.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 13.25 (%).Trend:Decrease 92.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.23 (%).Trend:Increase 120.6% than previous quarter

Overall: decreasing (-83.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 346.1 (%).Trend:Decrease 96.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 201.11 (%).Trend:Decrease 41.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 181.66 (%).Trend:Decrease 9.67% than previous quarter

Overall: decreasing (-47.51%). 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 -871.23 (%).Trend:Decrease 96.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -179.09 (%).Trend:Decrease 79.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -187.79 (%).Trend:Increase 4.86% than previous quarter

Overall: increasing (-78.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -202.71 (%).Trend:Decrease 1.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -80.14 (%).Trend:Decrease 60.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -92.45 (%).Trend:Increase 15.36% than previous quarter

Overall: increasing (-54.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2022-Q2 2023, key financial metrics exhibit substantial volatility. Liabilities on revenue showed a significant overall decrease (-83.06%), while current assets on revenue also decreased (-47.51%). Conversely, the ratio of retained earnings to revenue and retained earnings on assets registered overall increases (-78.45% and -54.39% respectively),  indicating considerable financial instability.