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 52.97 (%).Trend:Decrease 36.17% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 232.33 (%).Trend:Increase 338.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 120.37 (%).Trend:Decrease 48.19% than previous quarter

Overall: increasing (127.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 130.86 (%).Trend:Decrease 35.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 302.16 (%).Trend:Increase 130.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.49 (%).Trend:Decrease 47.22% than previous quarter

Overall: increasing (21.88%). 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 -117.04 (%).Trend:Decrease 37.18% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -261.39 (%).Trend:Increase 123.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -127.11 (%).Trend:Decrease 51.37% than previous quarter

Overall: decreasing (8.6%). 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 -60.34 (%).Trend:Decrease 0.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -57.34 (%).Trend:Decrease 4.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -52.81 (%).Trend:Decrease 7.9% than previous quarter

Overall: increasing (-12.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial statements highlight significant volatility in financial performance metrics.  Working capital efficiency exhibits substantial fluctuations, with sharp increases and decreases in both liabilities and current assets. Cost efficiency shows a clear and consistent downward trend in the ratio of retained earnings to revenue.  Investment efficiency presents a somewhat stable increase in retained earnings on assets, but the high volatility warrants close monitoring.