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 50.86 (%).Trend:Decrease 44.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 184.14 (%).Trend:Increase 262.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87.1 (%).Trend:Decrease 52.7% than previous quarter

Overall: increasing (71.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72.07 (%).Trend:Decrease 34.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 230.79 (%).Trend:Increase 220.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106.09 (%).Trend:Decrease 54.03% than previous quarter

Overall: increasing (47.2%). 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 -251.52 (%).Trend:Decrease 34.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -801.49 (%).Trend:Increase 218.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -381.46 (%).Trend:Decrease 52.41% than previous quarter

Overall: decreasing (51.66%). 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 -120.38 (%).Trend:Increase 1.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -125.21 (%).Trend:Increase 4.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -129.67 (%).Trend:Increase 3.56% than previous quarter

Overall: decreasing (7.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 financial data reveals significant fluctuations in key metrics.  Liabilities on revenue and current assets on revenue show overall increases but with substantial quarter-to-quarter variations.  Conversely, the ratio of retained earnings to revenue decreased overall, also displaying significant fluctuation. Retained earnings on assets show an overall decrease with consistent increases quarter-over-quarter.  Data for SG&A expense ratio and earnings per share are missing.