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 55.56 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 179.41 (%).Trend:Increase 222.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 67.51 (%).Trend:Decrease 62.37% than previous quarter

Overall: increasing (21.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 30.99 (%).Trend:Decrease 50.06% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 77.59 (%).Trend:Increase 150.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 30.74 (%).Trend:Decrease 60.38% than previous quarter

Overall: decreasing (-0.81%). 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 -250.3 (%).Trend:Decrease 31.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -820.74 (%).Trend:Increase 227.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -339.86 (%).Trend:Decrease 58.59% than previous quarter

Overall: decreasing (35.78%). 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 -79.4 (%).Trend:Increase 10.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -88.53 (%).Trend:Increase 11.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -90.25 (%).Trend:Increase 1.94% than previous quarter

Overall: decreasing (13.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant variations. Liabilities on revenue increased by 21.51% overall, with high fluctuations between quarters.  Current assets on revenue decreased slightly overall (–0.81%), but with substantial variations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, declined overall (–35.78%) with considerable quarter-to-quarter fluctuations. Investment efficiency (retained earnings on assets) decreased by 13.66% overall with significant variation. These metrics indicate a potentially unstable financial performance.