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 135.0 (%).Trend:Decrease 5.73% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 600.04 (%).Trend:Increase 344.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 181.78 (%).Trend:Decrease 69.71% than previous quarter

Overall: increasing (34.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 650.26 (%).Trend:Decrease 17.97% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4145.28 (%).Trend:Increase 537.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 890.55 (%).Trend:Decrease 78.52% than previous quarter

Overall: increasing (36.95%). 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 -442.42 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3779.95 (%).Trend:Increase 754.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -857.81 (%).Trend:Decrease 77.31% than previous quarter

Overall: decreasing (93.89%). 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 -62.99 (%).Trend:Increase 16.48% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -83.59 (%).Trend:Increase 32.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -88.07 (%).Trend:Increase 5.36% than previous quarter

Overall: decreasing (39.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis of Q3 2022 to Q2 2023 reveals considerable financial instability.  Liabilities on revenue and current assets on revenue both increased, by 34.65% and 36.95% respectively, exhibiting significant fluctuations. Conversely, the ratio of retained earnings to revenue and retained earnings on assets decreased by 93.89% and 39.82%, respectively, also with substantial volatility.