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 29.49 (%).Trend:Decrease 27.54% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 295.11 (%).Trend:Increase 900.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 104.17 (%).Trend:Decrease 64.7% than previous quarter

Overall: increasing (253.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 134.91 (%).Trend:Decrease 31.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1001.03 (%).Trend:Increase 642.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 349.93 (%).Trend:Decrease 65.04% than previous quarter

Overall: increasing (159.38%). 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 -377.66 (%).Trend:Decrease 30.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3419.4 (%).Trend:Increase 805.42% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1327.59 (%).Trend:Decrease 61.17% than previous quarter

Overall: decreasing (251.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.83 (%).Trend:Increase 3.05% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 118.62 (%).Trend:Increase 222.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83.85 (%).Trend:Decrease 29.31% than previous quarter

Overall: increasing (127.67%). 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 -173.7 (%).Trend:Increase 2.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -203.56 (%).Trend:Increase 17.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -220.27 (%).Trend:Increase 8.21% than previous quarter

Overall: decreasing (26.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, significant increases were observed in liabilities on revenue (253.24%) and current assets on revenue (159.38%), both displaying high variability.  Conversely, the ratio of retained earnings to revenue decreased significantly (-251.53%), also with high variability. SG&A expenses increased significantly (127.67%), again with high fluctuation.  Retained earnings on assets decreased by 26.81%, showing significant fluctuation.