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 175.92 (%).Trend:Increase 1.94% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 413.65 (%).Trend:Increase 135.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 233.76 (%).Trend:Decrease 43.49% than previous quarter

Overall: increasing (32.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 158.12 (%).Trend:Decrease 6.85% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 166.46 (%).Trend:Increase 5.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 58.67 (%).Trend:Decrease 64.75% than previous quarter

Overall: decreasing (-62.9%). 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 -1406.09 (%).Trend:Decrease 25.46% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5361.03 (%).Trend:Increase 281.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -3169.93 (%).Trend:Decrease 40.87% than previous quarter

Overall: decreasing (125.44%). 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 -349.5 (%).Trend:Decrease 7.48% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -559.84 (%).Trend:Increase 60.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -639.89 (%).Trend:Increase 14.3% than previous quarter

Overall: decreasing (83.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023, liabilities on revenue increased (32.88%), while current assets decreased (-62.9%).  The ratio of retained earnings to revenue decreased (125.44%), and retained earnings on assets also decreased (83.09%).  All metrics demonstrated substantial volatility across quarters.