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 69.82 (%).Trend:Decrease 43.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 181.03 (%).Trend:Increase 159.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.41 (%).Trend:Decrease 55.58% than previous quarter

Overall: increasing (15.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 459.2 (%).Trend:Decrease 40.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 969.1 (%).Trend:Increase 111.04% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 452.64 (%).Trend:Decrease 53.29% than previous quarter

Overall: decreasing (-1.43%). 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 -681.51 (%).Trend:Decrease 24.69% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2062.93 (%).Trend:Increase 202.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1161.52 (%).Trend:Decrease 43.7% than previous quarter

Overall: decreasing (70.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 95.48 (%).Trend:Increase 1.9% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 74.75 (%).Trend:Decrease 21.71% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 73.77 (%).Trend:Decrease 1.31% than previous quarter

Overall: decreasing (-22.74%). 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 -103.61 (%).Trend:Increase 22.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -142.95 (%).Trend:Increase 37.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -165.85 (%).Trend:Increase 16.02% than previous quarter

Overall: decreasing (60.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.81 (USD).Trend:Increase 47.15% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.61 (USD).Trend:Decrease 66.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.11 (USD).Trend:Increase 81.97% than previous quarter

Overall: increasing (-38.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 demonstrate significant volatility across key financial metrics.  Liabilities on revenue show a notable increase, despite substantial fluctuations between quarters. Current assets on revenue reveal a slight overall decrease, with significant volatility.  The ratio of retained earnings to revenue displays a substantial overall decrease with notable quarter-to-quarter variations. The selling, general, and administrative (SG&A) expense ratio shows an overall decrease with moderate fluctuation. Investment efficiency, as represented by retained earnings on assets, exhibits a significant overall decrease with high variability. Earnings per share also reveal substantial fluctuations and an overall trend of increase.