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 75.64 (%).Trend:Decrease 3.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1598.24 (%).Trend:Increase 2012.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 431.72 (%).Trend:Decrease 72.99% than previous quarter

Overall: increasing (470.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 349.13 (%).Trend:Decrease 32.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2911.27 (%).Trend:Increase 733.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 476.02 (%).Trend:Decrease 83.65% than previous quarter

Overall: increasing (36.34%). 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 -338.77 (%).Trend:Decrease 10.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -8071.49 (%).Trend:Increase 2282.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2652.47 (%).Trend:Decrease 67.14% than previous quarter

Overall: decreasing (682.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.68 (%).Trend:Increase 30.18% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 699.65 (%).Trend:Increase 933.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 334.08 (%).Trend:Decrease 52.25% than previous quarter

Overall: increasing (393.62%). 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 -77.56 (%).Trend:Increase 30.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -195.04 (%).Trend:Increase 151.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -343.34 (%).Trend:Increase 76.04% than previous quarter

Overall: decreasing (342.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 reveals significant fluctuations across key metrics.  Liabilities and current assets on revenue increased overall but showed dramatic quarter-to-quarter swings.  Conversely, the ratio of retained earnings to revenue and retained earnings on assets decreased overall, also with high volatility.  SG&A expenses increased significantly.  The data suggests substantial instability in the company's financial performance.