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 75.64 (%).Trend:Decrease 3.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1598.24 (%).Trend:Increase 2012.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 431.72 (%).Trend:Decrease 72.99% than previous quarter

Overall: increasing (470.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 349.13 (%).Trend:Decrease 32.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2911.27 (%).Trend:Increase 733.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 476.02 (%).Trend:Decrease 83.65% than previous quarter

Overall: increasing (36.34%). 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 -338.77 (%).Trend:Decrease 10.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -8071.49 (%).Trend:Increase 2282.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2652.47 (%).Trend:Decrease 67.14% than previous quarter

Overall: decreasing (682.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.68 (%).Trend:Increase 30.18% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 699.65 (%).Trend:Increase 933.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 334.08 (%).Trend:Decrease 52.25% than previous quarter

Overall: increasing (393.62%). 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 -77.56 (%).Trend:Increase 30.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -195.04 (%).Trend:Increase 151.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -343.34 (%).Trend:Increase 76.04% than previous quarter

Overall: decreasing (342.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data (Q3 2022-Q2 2023) reveals significant volatility across all analyzed metrics.  While liabilities and current assets on revenue show overall increases, the rate of change is highly erratic.  Conversely, retained earnings ratios and retained earnings on assets demonstrate a substantial overall decrease, again with extreme fluctuations.  The SG&A expense ratio experienced a significant overall increase.  This points to serious inconsistencies in financial performance requiring further investigation.