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 64.89 (%).Trend:Decrease 31.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 179.78 (%).Trend:Increase 177.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 90.51 (%).Trend:Decrease 49.66% than previous quarter

Overall: increasing (39.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 82.86 (%).Trend:Decrease 37.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 234.89 (%).Trend:Increase 183.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 118.09 (%).Trend:Decrease 49.73% than previous quarter

Overall: increasing (42.52%). 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 -154.75 (%).Trend:Decrease 30.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -460.3 (%).Trend:Increase 197.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -243.6 (%).Trend:Decrease 47.08% than previous quarter

Overall: decreasing (57.42%). 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 -113.49 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -114.96 (%).Trend:Increase 1.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -120.6 (%).Trend:Increase 4.91% than previous quarter

Overall: decreasing (6.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.56 (USD).Trend:Increase 64.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 85.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 125.0% than previous quarter

Overall: decreasing (-67.86%). Fluctuation: **Significant** (high variation).



The financial data (Q3 2022-Q2 2023) shows significant volatility.  Liabilities and current assets on revenue increased overall but fluctuated dramatically.  Conversely, retained earnings to revenue decreased substantially, highlighting significant cost inefficiencies. Retained earnings on assets also decreased, while earnings per share showed a considerable decline, indicating potential concerns.  Further investigation is needed.