Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 127.97 (%).Trend:Decrease 52.42% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 87.76 (%).Trend:Decrease 31.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 118.32 (%).Trend:Increase 34.82% than previous quarter

Overall: decreasing (-7.54%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 46.34 (%).Trend:Decrease 53.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 36.01 (%).Trend:Decrease 22.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49.07 (%).Trend:Increase 36.27% than previous quarter

Overall: increasing (5.89%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -42.16 (%).Trend:Decrease 46.11% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -35.56 (%).Trend:Decrease 15.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -102.54 (%).Trend:Increase 188.36% than previous quarter

Overall: decreasing (143.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -6.85 (%).Trend:Increase 11.93% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -8.67 (%).Trend:Increase 26.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -17.92 (%).Trend:Increase 106.69% than previous quarter

Overall: decreasing (161.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.95 (USD).Trend:Increase 34.48% than previous quarter
Year 2022 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 53.85% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Decrease 33.33% than previous quarter

Overall: decreasing (2.56%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal mixed results in working capital and investment efficiency.  Liability-to-revenue ratios show a slight decrease overall, however, with substantial fluctuation; suggesting financial management difficulties.  Current asset-to-revenue ratios show a positive overall trend. However, the cost efficiency metric (Ratio of Retained Earnings to Revenue) reveals significant volatility. A considerable, unpredictable increase followed by significant decreases, indicates significant risks in cost control. The data for investment efficiency exhibits substantial decreases and high variation. Finally, earnings per share reveal a negative trend with high variation. A comprehensive assessment is needed to determine the underlying causes of these fluctuations.