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 42.78 (%).Trend:Decrease 20.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.92 (%).Trend:Increase 182.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.85 (%).Trend:Decrease 44.72% than previous quarter

Overall: increasing (56.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 49.2 (%).Trend:Decrease 17.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 133.66 (%).Trend:Increase 171.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 73.53 (%).Trend:Decrease 44.99% than previous quarter

Overall: increasing (49.45%). 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 -197.62 (%).Trend:Decrease 37.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -526.01 (%).Trend:Increase 166.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -257.97 (%).Trend:Decrease 50.96% than previous quarter

Overall: decreasing (30.54%). 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 -213.2 (%).Trend:Decrease 13.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -210.24 (%).Trend:Decrease 1.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -198.82 (%).Trend:Decrease 5.43% than previous quarter

Overall: increasing (-6.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data from Q3 2022 to Q2 2023 reveals significant fluctuations in key metrics. Liabilities and current assets on revenue show significant increases and decreases.  Cost efficiency, indicated by the ratio of retained earnings to revenue, shows an overall decreasing trend with significant fluctuations.  Investment efficiency, as measured by retained earnings on assets, demonstrates an increasing trend.  The data suggests significant volatility in financial performance across the period.