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 39.25 (%).Trend:Decrease 31.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 141.01 (%).Trend:Increase 259.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 54.45 (%).Trend:Decrease 61.39% than previous quarter

Overall: increasing (38.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 39.57 (%).Trend:Decrease 25.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 179.2 (%).Trend:Increase 352.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61.52 (%).Trend:Decrease 65.67% than previous quarter

Overall: increasing (55.47%). 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 -0.94 (%).Trend:Decrease 20.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 0.05 (%).Trend:Decrease 105.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 0.81 (%).Trend:Increase 1520.0% than previous quarter

Overall: increasing (-186.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.08 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.12 (%).Trend:Increase 0.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.07 (%).Trend:Decrease 2.33% than previous quarter

Overall: decreasing (-2.24%). Fluctuation: **Little** (low 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 -0.53 (%).Trend:Increase 12.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.01 (%).Trend:Decrease 101.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 0.32 (%).Trend:Increase 3100.0% than previous quarter

Overall: increasing (-160.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 91.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 133.33% than previous quarter

Overall: decreasing (-80.56%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant volatility across all metrics.  Working capital efficiency is characterized by sharp increases and decreases in liabilities and current assets, suggesting instability. Cost efficiency shows a relatively consistent SG&A expense ratio, but substantial fluctuations in earnings ratios.  Investment efficiency reveals extreme swings in retained earnings on assets and earnings per share, implying potential risks and opportunities.  The data strongly suggests instability and calls for deeper investigation into underlying factors.