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 13912.79 (%).Trend:Decrease 35.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1874.31 (%).Trend:Decrease 86.53% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 106.99 (%).Trend:Decrease 94.29% than previous quarter

Overall: decreasing (-99.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47640.43 (%).Trend:Decrease 30.97% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4007.66 (%).Trend:Decrease 91.59% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 248.78 (%).Trend:Decrease 93.79% than previous quarter

Overall: decreasing (-99.48%). 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 -7609.67 (%).Trend:Decrease 40.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -510.94 (%).Trend:Decrease 93.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -36.13 (%).Trend:Decrease 92.93% than previous quarter

Overall: increasing (-99.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2593.75 (%).Trend:Increase 2.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 66.1 (%).Trend:Decrease 97.45% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.77 (%).Trend:Decrease 85.22% than previous quarter

Overall: decreasing (-99.62%). Fluctuation: **Significant** (high 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 -10.92 (%).Trend:Decrease 10.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -8.86 (%).Trend:Decrease 18.86% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.0 (%).Trend:Increase 12.87% than previous quarter

Overall: increasing (-8.42%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.11 (USD).Trend:Decrease 60.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 263.64% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.08 (USD).Trend:Decrease 55.56% than previous quarter

Overall: increasing (-172.73%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals a consistent negative trend.  Working capital efficiency, measured by both liabilities and current assets on revenue, shows significant decreases.  Cost efficiency, reflected in the ratio of retained earnings to revenue and the SG&A expense ratio, is also declining sharply. Investment efficiency, as shown by retained earnings on assets, displays a slight increasing overall trend with significant fluctuation. Earnings per share also shows a fluctuating, mostly decreasing, trend.  The high percentage changes highlight the presence of potential outliers or data entry errors.