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 51.23 (%).Trend:Increase 2.07% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.78 (%).Trend:Increase 69.39% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.8 (%).Trend:Decrease 54.14% than previous quarter

Overall: decreasing (-22.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 89.31 (%).Trend:Increase 54.49% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 92.96 (%).Trend:Increase 4.09% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 50.35 (%).Trend:Decrease 45.84% than previous quarter

Overall: decreasing (-43.62%). 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 -11.34 (%).Trend:Increase 41.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -32.05 (%).Trend:Increase 182.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -15.16 (%).Trend:Decrease 52.7% than previous quarter

Overall: decreasing (33.69%). 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 -5.37 (%).Trend:Increase 50.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.74 (%).Trend:Increase 25.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -6.02 (%).Trend:Decrease 10.68% than previous quarter

Overall: decreasing (12.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 shows significant volatility. Liabilities on revenue decreased overall with significant shifts. Current assets on revenue also decreased overall, accompanied by fluctuations.  Cost efficiency, measured by retained earnings to revenue, showed a considerable overall decline.  Investment efficiency also declined substantially, displaying high volatility.  The data requires further investigation to understand the underlying causes of these significant shifts.