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 24934.69 (%).Trend:Decrease 18.38% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 114586.54 (%).Trend:Increase 359.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57001.04 (%).Trend:Decrease 50.26% than previous quarter

Overall: increasing (128.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 290337.24 (%).Trend:Decrease 16.81% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 925894.23 (%).Trend:Increase 218.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 523021.88 (%).Trend:Decrease 43.51% than previous quarter

Overall: increasing (80.14%). 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 -561224.49 (%).Trend:Decrease 25.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2566730.77 (%).Trend:Increase 357.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1458333.33 (%).Trend:Decrease 43.18% than previous quarter

Overall: decreasing (159.85%). 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 -123.93 (%).Trend:Increase 6.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -178.71 (%).Trend:Increase 44.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -181.59 (%).Trend:Increase 1.61% than previous quarter

Overall: decreasing (46.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 data reveals significant fluctuations. Liabilities on Revenue increased by 128.6%, and Current Assets on Revenue increased by 80.14%, both with high variability. The Ratio of Retained Earnings to Revenue decreased significantly (159.85%), showing high volatility.  Retained Earnings on Assets decreased by 46.53%, also exhibiting significant variation. The high volatility across all metrics suggests a need for detailed investigation.