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 79.17 (%).Trend:Decrease 36.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 206.7 (%).Trend:Increase 161.08% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95.65 (%).Trend:Decrease 53.73% than previous quarter

Overall: increasing (20.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 100.04 (%).Trend:Decrease 38.02% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 300.84 (%).Trend:Increase 200.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 122.89 (%).Trend:Decrease 59.15% than previous quarter

Overall: increasing (22.84%). 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 -650.89 (%).Trend:Decrease 17.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3935.33 (%).Trend:Increase 504.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1654.97 (%).Trend:Decrease 57.95% than previous quarter

Overall: decreasing (154.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.51 (%).Trend:Increase 11.19% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.85 (%).Trend:Increase 38.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.05 (%).Trend:Decrease 14.0% than previous quarter

Overall: increasing (18.77%). Fluctuation: **Neutral** (moderate 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 -354.53 (%).Trend:Increase 23.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -570.38 (%).Trend:Increase 60.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -628.7 (%).Trend:Increase 10.22% than previous quarter

Overall: decreasing (77.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 data reveals substantial volatility. Liabilities and current assets on revenue increased, though with large swings.  The ratio of retained earnings to revenue decreased sharply, implying significant profitability problems.  The SG&A expense ratio exhibited a moderate increase. Retained earnings on assets also showed a notable decrease, highlighting financial instability.