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 62.94 (%).Trend:Decrease 31.11% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 199.53 (%).Trend:Increase 217.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87.44 (%).Trend:Decrease 56.18% than previous quarter

Overall: increasing (38.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 108.54 (%).Trend:Decrease 30.88% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 347.45 (%).Trend:Increase 220.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.5 (%).Trend:Decrease 54.09% than previous quarter

Overall: increasing (46.95%). 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 -152.89 (%).Trend:Decrease 29.91% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -516.07 (%).Trend:Increase 237.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -236.77 (%).Trend:Decrease 54.12% than previous quarter

Overall: decreasing (54.86%). 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 -104.18 (%).Trend:Increase 1.51% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -106.78 (%).Trend:Increase 2.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -106.7 (%).Trend:Decrease 0.07% than previous quarter

Overall: decreasing (2.42%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.02 (USD).Trend:Increase 100.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.06 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.08 (USD).Trend:Increase 33.33% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



The Q3 2022 to Q2 2023 financial data indicates significant volatility in key metrics.  Liabilities and current assets relative to revenue show significant fluctuations, but overall increases.  Cost efficiency, measured by retained earnings-to-revenue ratio, demonstrates a notable overall decrease, with major shifts in performance between quarters.  Investment efficiency, using retained earnings on assets, shows a consistent decline but with minor variations in percentage changes.  Earnings per share consistently decreased across the period but with noticeable volatility in the changes.