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 38.77 (%).Trend:Decrease 21.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 85.59 (%).Trend:Increase 120.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.08 (%).Trend:Decrease 52.0% than previous quarter

Overall: increasing (5.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 73.56 (%).Trend:Decrease 25.02% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 235.21 (%).Trend:Increase 219.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 114.51 (%).Trend:Decrease 51.32% than previous quarter

Overall: increasing (55.67%). 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 -35.22 (%).Trend:Decrease 41.29% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -165.2 (%).Trend:Increase 369.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -78.03 (%).Trend:Decrease 52.77% than previous quarter

Overall: decreasing (121.55%). 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 -29.38 (%).Trend:Decrease 12.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -37.89 (%).Trend:Increase 28.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -37.77 (%).Trend:Decrease 0.32% than previous quarter

Overall: decreasing (28.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 reveals significant volatility. Liabilities on revenue increased slightly (5.96%), current assets increased considerably (55.67%), while the ratio of retained earnings to revenue decreased markedly (121.55%).  Retained earnings on assets also decreased (28.56%).  All metrics displayed significant fluctuation.