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 157.29 (%).Trend:Decrease 15.94% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 5290.03 (%).Trend:Increase 3263.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 3176.23 (%).Trend:Decrease 39.96% than previous quarter

Overall: increasing (1919.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 847.5 (%).Trend:Decrease 17.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 30268.46 (%).Trend:Increase 3471.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 12485.84 (%).Trend:Decrease 58.75% than previous quarter

Overall: increasing (1373.26%). 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 -2349.7 (%).Trend:Increase 7.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -112675.52 (%).Trend:Increase 4695.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -63898.3 (%).Trend:Decrease 43.29% than previous quarter

Overall: decreasing (2619.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 146.91 (%).Trend:Increase 38.29% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1703.61 (%).Trend:Increase 1059.63% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1939.14 (%).Trend:Increase 13.83% than previous quarter

Overall: increasing (1219.95%). Fluctuation: **Significant** (high variation).


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 -244.33 (%).Trend:Increase 28.2% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -328.84 (%).Trend:Increase 34.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -439.85 (%).Trend:Increase 33.76% than previous quarter

Overall: decreasing (80.02%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 demonstrates significant volatility.  Both liabilities and current assets on revenue increased markedly, but with substantial quarter-to-quarter swings.  The ratio of retained earnings to revenue significantly decreased, remaining in negative territory. In contrast, the SG&A expense ratio experienced a strong increase. Retained earnings on assets also decreased overall.  These highly volatile trends necessitate immediate analysis.