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 694.52 (%).Trend:Decrease 33.45% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2246.4 (%).Trend:Increase 223.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1017.77 (%).Trend:Decrease 54.69% than previous quarter

Overall: increasing (46.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 888.46 (%).Trend:Decrease 45.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4861.31 (%).Trend:Increase 447.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1783.15 (%).Trend:Decrease 63.32% than previous quarter

Overall: increasing (100.7%). 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 -21504.81 (%).Trend:Decrease 42.46% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -78137.86 (%).Trend:Increase 263.35% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43377.84 (%).Trend:Decrease 44.49% than previous quarter

Overall: decreasing (101.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 591.78 (%).Trend:Decrease 10.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 697.65 (%).Trend:Increase 17.89% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 819.78 (%).Trend:Increase 17.51% than previous quarter

Overall: increasing (38.53%). Fluctuation: **Neutral** (moderate 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 -2211.51 (%).Trend:Increase 6.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1524.5 (%).Trend:Decrease 31.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2250.29 (%).Trend:Increase 47.61% than previous quarter

Overall: decreasing (1.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


Review of Q3 2022-Q2 2023 financial data reveals significant fluctuations. Liabilities on revenue increased by 46.54%, current assets on revenue by 100.7%.  Ratio of retained earnings to revenue decreased by 101.71%, while the SG&A expense ratio increased by 38.53%, showing moderate variation.  Retained earnings on assets decreased by 1.75% with significant variation. Earnings per share data is missing.