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 2366.24 (%).Trend:Decrease 24.36% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1744300000.0 (%).Trend:Increase 73716006.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1193100000.0 (%).Trend:Decrease 31.6% than previous quarter

Overall: increasing (50421666.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 19449.5 (%).Trend:Increase 18.81% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 24802700000.0 (%).Trend:Increase 127523486.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 22750100000.0 (%).Trend:Decrease 8.28% than previous quarter

Overall: increasing (116970002.06%). 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 -50936.31 (%).Trend:Decrease 26.85% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -92070600000.0 (%).Trend:Increase 180756220.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -93542300000.0 (%).Trend:Increase 1.6% than previous quarter

Overall: decreasing (183645515.48%). 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 -231.19 (%).Trend:Decrease 34.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -361.21 (%).Trend:Increase 56.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -394.07 (%).Trend:Increase 9.1% than previous quarter

Overall: decreasing (70.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.52 (USD).Trend:Increase 36.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.43 (USD).Trend:Increase 175.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.03 (USD).Trend:Decrease 27.97% than previous quarter

Overall: decreasing (98.08%). Fluctuation: **Significant** (high variation).



The financial statements for Q3 2022-Q2 2023 show substantial volatility in working capital efficiency and cost efficiency.  Liabilities and current assets on revenue increased significantly but inconsistently.  Retained earnings ratios and earnings per share decreased dramatically, suggesting substantial financial challenges.  These extreme fluctuations warrant immediate attention and further analysis.