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 34.52 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 110.41 (%).Trend:Increase 219.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.6 (%).Trend:Decrease 58.7% than previous quarter

Overall: increasing (32.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 167.7 (%).Trend:Decrease 39.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 520.22 (%).Trend:Increase 210.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 235.35 (%).Trend:Decrease 54.76% than previous quarter

Overall: increasing (40.34%). 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 -285.44 (%).Trend:Decrease 31.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1066.48 (%).Trend:Increase 273.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -531.09 (%).Trend:Decrease 50.2% than previous quarter

Overall: decreasing (86.06%). 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 -113.77 (%).Trend:Increase 10.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -133.66 (%).Trend:Increase 17.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -142.45 (%).Trend:Increase 6.58% than previous quarter

Overall: decreasing (25.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show substantial volatility.  Liabilities on revenue, though trending upward overall, demonstrate a significant decrease in Q2, following a considerable increase in Q1. Current assets on revenue are also increasing overall but with substantial quarter-to-quarter fluctuations, with a significant decrease in Q2. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a considerable decrease.  Investment efficiency is also decreasing.