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 98.82 (%).Trend:Decrease 14.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 362.7 (%).Trend:Increase 267.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 158.58 (%).Trend:Decrease 56.28% than previous quarter

Overall: increasing (60.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 102.94 (%).Trend:Decrease 39.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 392.55 (%).Trend:Increase 281.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 163.23 (%).Trend:Decrease 58.42% than previous quarter

Overall: increasing (58.57%). 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 -807.76 (%).Trend:Decrease 27.96% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2722.64 (%).Trend:Increase 237.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1267.41 (%).Trend:Decrease 53.45% than previous quarter

Overall: decreasing (56.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 111.0 (%).Trend:Decrease 0.92% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 66.96 (%).Trend:Decrease 39.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.78 (%).Trend:Decrease 9.23% than previous quarter

Overall: decreasing (-45.24%). Fluctuation: **Significant** (high 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 -576.44 (%).Trend:Increase 13.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -494.64 (%).Trend:Decrease 14.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -542.04 (%).Trend:Increase 9.58% than previous quarter

Overall: increasing (-5.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.9 (USD).Trend:Increase 32.35% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 116.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.04 (USD).Trend:Decrease 73.33% than previous quarter

Overall: increasing (-104.44%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, substantial volatility is evident across working capital and cost efficiency.  Liabilities and current assets on revenue both show substantial increases, albeit with significant quarterly declines.  The ratio of retained earnings to revenue decreased dramatically, while SG&A expense ratios dropped considerably.  Investment efficiency reveals a modest increase in retained earnings on assets, coupled with extreme volatility in earnings per share, suggesting considerable instability.