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 34.98 (%).Trend:Decrease 47.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 97.52 (%).Trend:Increase 178.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 77.73 (%).Trend:Decrease 20.29% than previous quarter

Overall: increasing (122.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 475.43 (%).Trend:Decrease 35.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1202.9 (%).Trend:Increase 153.01% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 655.24 (%).Trend:Decrease 45.53% than previous quarter

Overall: increasing (37.82%). 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 -71.13 (%).Trend:Increase 117.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -433.18 (%).Trend:Increase 509.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -337.9 (%).Trend:Decrease 22.0% than previous quarter

Overall: decreasing (375.05%). 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 -12.16 (%).Trend:Increase 226.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.4 (%).Trend:Increase 141.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.83 (%).Trend:Increase 45.68% than previous quarter

Overall: decreasing (252.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -4.64 (USD).Trend:Increase 49.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 78.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: increasing (-35.34%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 reveals substantial volatility across key metrics.  Liabilities on Revenue increased by 122.21%, while Current Assets on Revenue saw a 37.82% rise, both marked by significant fluctuations.  Conversely, Ratio of Retained Earnings to Revenue drastically decreased by 375.05%, and Retained Earnings on Assets fell 252.22%, demonstrating considerable instability. Earnings Per Share showed an overall increase of -35.34% with substantial variation.