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 62.96 (%).Trend:Decrease 2.93% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 342.4 (%).Trend:Increase 443.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 69.19 (%).Trend:Decrease 79.79% than previous quarter

Overall: increasing (9.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 467.13 (%).Trend:Decrease 7.76% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3315.66 (%).Trend:Increase 609.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 920.25 (%).Trend:Decrease 72.25% than previous quarter

Overall: increasing (97.0%). 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 -228.14 (%).Trend:Decrease 10.06% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2100.25 (%).Trend:Increase 820.6% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -652.72 (%).Trend:Decrease 68.92% than previous quarter

Overall: decreasing (186.11%). 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 -39.06 (%).Trend:Increase 13.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -49.67 (%).Trend:Increase 27.16% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -54.1 (%).Trend:Increase 8.92% than previous quarter

Overall: decreasing (38.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.72 (USD).Trend:Increase 323.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.02 (USD).Trend:Increase 41.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.38 (USD).Trend:Increase 35.29% than previous quarter

Overall: decreasing (91.67%). Fluctuation: **Significant** (high variation).



The data shows significant volatility across key financial metrics.  Liabilities and current assets on revenue demonstrate substantial increases followed by sharp decreases.  The ratio of retained earnings to revenue reveals a dramatic overall decline, while retained earnings on assets also experienced an overall decrease. Earnings per share consistently decreased throughout the period.  These fluctuations highlight a need for further investigation into the underlying causes.