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 994.21 (%).Trend:Decrease 41.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1446.57 (%).Trend:Increase 45.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 761.59 (%).Trend:Decrease 47.35% than previous quarter

Overall: decreasing (-23.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1399.6 (%).Trend:Decrease 40.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2736.55 (%).Trend:Increase 95.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1377.38 (%).Trend:Decrease 49.67% than previous quarter

Overall: decreasing (-1.59%). 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 -104.11 (%).Trend:Decrease 23.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -272.47 (%).Trend:Increase 161.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -147.27 (%).Trend:Decrease 45.95% than previous quarter

Overall: decreasing (41.46%). 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 -5.01 (%).Trend:Increase 27.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.77 (%).Trend:Increase 35.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -7.41 (%).Trend:Increase 9.45% than previous quarter

Overall: decreasing (47.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of the provided financial statements reveals substantial volatility in various financial metrics from Q3 2022 to Q2 2023.  Liabilities and current assets on revenue both show significant fluctuations, with alternating increases and decreases.  The ratio of retained earnings to revenue displays a notable downward trend, despite quarter-to-quarter variations.  Investment efficiency, indicated by retained earnings on assets, also exhibits a downward trend with considerable volatility.  These findings suggest a need for further investigation into the underlying causes of this erratic financial performance.