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


Significant fluctuations are observed across key financial metrics from Q3 2022 to Q2 2023. Liabilities on revenue decreased by 23.4% but exhibit substantial volatility.  Current assets on revenue also show a negative overall trend (-1.59%) with high variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is decreasing (41.46%) and is highly variable.  Investment efficiency, measured by retained earnings on assets, also displays a significant decreasing trend (47.9%).  These findings highlight the dynamic and unpredictable nature of the company's financial performance over this period.