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 320.81 (%).Trend:Increase 106.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1403.87 (%).Trend:Increase 337.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 524.93 (%).Trend:Decrease 62.61% than previous quarter

Overall: increasing (63.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 182.12 (%).Trend:Decrease 45.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 946.91 (%).Trend:Increase 419.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 331.03 (%).Trend:Decrease 65.04% than previous quarter

Overall: increasing (81.76%). 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 -1208.49 (%).Trend:Decrease 34.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5940.74 (%).Trend:Increase 391.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2240.05 (%).Trend:Decrease 62.29% than previous quarter

Overall: decreasing (85.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 152.18 (%).Trend:Decrease 8.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 191.82 (%).Trend:Increase 26.05% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 136.84 (%).Trend:Decrease 28.66% than previous quarter

Overall: decreasing (-10.08%). 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 -636.22 (%).Trend:Increase 19.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -612.35 (%).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -661.0 (%).Trend:Increase 7.94% than previous quarter

Overall: decreasing (3.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 show significant fluctuations in financial metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial volatility with large increases and decreases. Cost efficiency, indicated by the ratio of retained earnings to revenue and the SG&A expense ratio, shows varying trends, with the latter exhibiting moderate fluctuation.  Investment efficiency (retained earnings on assets) displays a consistent decline, but with substantial quarter-to-quarter variability.  These figures require further analysis to identify trends and causes of fluctuations.