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 56.21 (%).Trend:Decrease 31.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 164.32 (%).Trend:Increase 192.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.57 (%).Trend:Decrease 50.97% than previous quarter

Overall: increasing (43.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 59.61 (%).Trend:Decrease 32.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 178.2 (%).Trend:Increase 198.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.87 (%).Trend:Decrease 50.69% than previous quarter

Overall: increasing (47.41%). 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 -7.52 (%).Trend:Decrease 31.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -20.37 (%).Trend:Increase 170.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 52.63% than previous quarter

Overall: decreasing (28.32%). 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 -6.5 (%).Trend:Increase 3.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.04 (%).Trend:Decrease 7.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.82 (%).Trend:Decrease 3.64% than previous quarter

Overall: increasing (-10.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 demonstrates significant volatility across multiple key metrics.  Working capital efficiency shows increasing trends in liabilities and current assets, but both fluctuate greatly. Cost efficiency, measured by the ratio of retained earnings to revenue, is decreasing, again with substantial quarter-to-quarter variations.  Investment efficiency exhibits a slight upward trend, but this too displays substantial fluctuations. Further analysis is crucial to identify the reasons behind these large swings in performance.