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 57.23 (%).Trend:Decrease 33.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 197.64 (%).Trend:Increase 245.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 109.15 (%).Trend:Decrease 44.77% than previous quarter

Overall: increasing (90.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 94.59 (%).Trend:Decrease 35.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 289.61 (%).Trend:Increase 206.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 152.49 (%).Trend:Decrease 47.35% than previous quarter

Overall: increasing (61.21%). 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 -19.69 (%).Trend:Decrease 177.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -334.18 (%).Trend:Increase 1597.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -201.02 (%).Trend:Decrease 39.85% than previous quarter

Overall: decreasing (920.92%). 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 -3.37 (%).Trend:Decrease 224.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -20.73 (%).Trend:Increase 515.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -22.89 (%).Trend:Increase 10.42% than previous quarter

Overall: decreasing (579.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.06 (USD).Trend:Decrease 529.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 97.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.7 (USD).Trend:Increase 1300.0% than previous quarter

Overall: increasing (-66.02%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 data reveals significant fluctuations.  Liabilities and current assets on revenue increased overall, yet experienced substantial quarter-to-quarter changes.  The ratio of retained earnings to revenue and retained earnings on assets showed substantial decreases. Earnings per share, however, increased overall despite initial declines, suggesting potential instability and requiring further analysis.