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 27.21 (%).Trend:Decrease 44.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 92.09 (%).Trend:Increase 238.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 47.1 (%).Trend:Decrease 48.85% than previous quarter

Overall: increasing (73.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 62.2 (%).Trend:Decrease 38.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 219.48 (%).Trend:Increase 252.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 100.12 (%).Trend:Decrease 54.38% than previous quarter

Overall: increasing (60.96%). 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 -6.61 (%).Trend:Decrease 11.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 14.09 (%).Trend:Decrease 313.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2.9 (%).Trend:Decrease 79.42% than previous quarter

Overall: increasing (-143.87%). 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 -2.52 (%).Trend:Increase 35.48% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 1.42 (%).Trend:Decrease 156.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 0.6 (%).Trend:Decrease 57.75% than previous quarter

Overall: increasing (-123.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show fluctuating trends, primarily increasing, but with significant volatility. Liabilities and current assets on revenue show increases overall, though with large fluctuations between quarters.  The ratio of retained earnings to revenue shows a negative trend and substantial volatility.  Investment efficiency, measured by retained earnings on assets, shows an increasing trend overall but with fluctuations.