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 52.97 (%).Trend:Decrease 36.17% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 232.33 (%).Trend:Increase 338.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 120.37 (%).Trend:Decrease 48.19% than previous quarter

Overall: increasing (127.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 130.86 (%).Trend:Decrease 35.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 302.16 (%).Trend:Increase 130.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.49 (%).Trend:Decrease 47.22% than previous quarter

Overall: increasing (21.88%). 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 -117.04 (%).Trend:Decrease 37.18% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -261.39 (%).Trend:Increase 123.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -127.11 (%).Trend:Decrease 51.37% than previous quarter

Overall: decreasing (8.6%). 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 -60.34 (%).Trend:Decrease 0.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -57.34 (%).Trend:Decrease 4.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -52.81 (%).Trend:Decrease 7.9% than previous quarter

Overall: increasing (-12.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2023, then decreased in Q2 and Q3 2023.  Current assets on revenue also increased significantly in Q1 2023, then decreased in Q2 and Q3 2023.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue. Investment efficiency shows a slight overall increase in retained earnings on assets with significant quarter-to-quarter fluctuations.  The provided data lacks crucial details for a complete analysis.