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 83.65 (%).Trend:Decrease 68.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2048.98 (%).Trend:Increase 2349.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1001.93 (%).Trend:Decrease 51.1% than previous quarter

Overall: increasing (1097.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 371.66 (%).Trend:Decrease 75.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2458.81 (%).Trend:Increase 561.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 974.37 (%).Trend:Decrease 60.37% than previous quarter

Overall: increasing (162.17%). 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 -3450.03 (%).Trend:Decrease 74.89% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -27916.26 (%).Trend:Increase 709.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14137.85 (%).Trend:Decrease 49.36% than previous quarter

Overall: decreasing (309.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.46 (%).Trend:Decrease 62.38% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 199.37 (%).Trend:Increase 175.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 191.58 (%).Trend:Decrease 3.91% than previous quarter

Overall: increasing (164.39%). Fluctuation: **Significant** (high variation).


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 -804.56 (%).Trend:Increase 2.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -982.71 (%).Trend:Increase 22.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1201.47 (%).Trend:Increase 22.26% than previous quarter

Overall: decreasing (49.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.11 (USD).Trend:Increase 10.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.5 (USD).Trend:Increase 354.55% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.96 (USD).Trend:Increase 92.0% than previous quarter

Overall: decreasing (772.73%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, the company experienced substantial fluctuations in key financial ratios.  Liabilities on revenue increased overall (1097.76%), and current assets on revenue also increased (162.17%), both displaying significant volatility.  Conversely, the ratio of retained earnings to revenue decreased significantly (309.79%), while the SG&A expense ratio increased (164.39%), both with high variation. Retained earnings on assets decreased (49.33%), and earnings per share also decreased (772.73%), each showing significant fluctuation.