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 44.02 (%).Trend:Decrease 8.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 713.21 (%).Trend:Increase 1520.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 149.4 (%).Trend:Decrease 79.05% than previous quarter

Overall: increasing (239.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 197.67 (%).Trend:Decrease 30.2% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2500.75 (%).Trend:Increase 1165.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 619.01 (%).Trend:Decrease 75.25% than previous quarter

Overall: increasing (213.15%). 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 -551.09 (%).Trend:Decrease 27.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -4557.84 (%).Trend:Increase 727.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1406.14 (%).Trend:Decrease 69.15% than previous quarter

Overall: decreasing (155.16%). 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 -57.9 (%).Trend:Decrease 2.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -47.7 (%).Trend:Decrease 17.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -48.55 (%).Trend:Increase 1.78% than previous quarter

Overall: increasing (-16.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.17 (USD).Trend:Increase 30.77% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 94.12% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.01 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-94.12%). Fluctuation: **Significant** (high variation).



Response 1 summarizes working capital efficiency with significant fluctuations in liabilities and current assets on revenue.  Cost efficiency reveals a substantial decrease in the ratio of retained earnings to revenue, fluctuating widely. Invest efficiency shows a slightly increasing trend in retained earnings on assets, but with considerable variations.  Earnings per share experienced a sharp decrease followed by a substantial increase in Q3 2023.  Overall, the analysis indicates highly volatile financial performance.