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 20.49 (%).Trend:Increase 255.11% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 61.19 (%).Trend:Increase 198.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.15 (%).Trend:Decrease 44.19% than previous quarter

Overall: increasing (66.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 247.6 (%).Trend:Increase 239.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 777.4 (%).Trend:Increase 213.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 372.41 (%).Trend:Decrease 52.1% than previous quarter

Overall: increasing (50.41%). 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 -101.12 (%).Trend:Increase 258.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -348.4 (%).Trend:Increase 244.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -171.18 (%).Trend:Decrease 50.87% than previous quarter

Overall: decreasing (69.28%). 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 -22.92 (%).Trend:Increase 4.56% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -24.71 (%).Trend:Increase 7.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -25.22 (%).Trend:Increase 2.06% than previous quarter

Overall: decreasing (10.03%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 displays substantial fluctuations. Liabilities on revenue saw significant increases initially, followed by a decrease, resulting in overall growth. Current assets on revenue followed a similar pattern of increases and decreases.  Cost efficiency, as reflected in the ratio of retained earnings to revenue, reveals a downward trend with significant volatility, decreasing considerably.  Investment efficiency shows consistent downward pressure on retained earnings on assets with noticeable fluctuations. These trends highlight the need for deeper analysis of the underlying causes.