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 67.04 (%).Trend:Decrease 20.87% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 150.98 (%).Trend:Increase 125.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.0 (%).Trend:Decrease 53.64% than previous quarter

Overall: increasing (4.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 129.42 (%).Trend:Decrease 49.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 649.4 (%).Trend:Increase 401.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 243.25 (%).Trend:Decrease 62.54% than previous quarter

Overall: increasing (87.95%). 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 -511.94 (%).Trend:Decrease 26.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1414.0 (%).Trend:Increase 176.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -704.06 (%).Trend:Decrease 50.21% than previous quarter

Overall: decreasing (37.53%). 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 -160.39 (%).Trend:Decrease 3.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -103.84 (%).Trend:Decrease 35.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -106.96 (%).Trend:Increase 3.0% than previous quarter

Overall: increasing (-33.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.03 (USD).Trend:Increase 59.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 88.18% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.47 (USD).Trend:Increase 95.83% than previous quarter

Overall: increasing (-76.85%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 exhibits considerable volatility.  Liabilities on revenue increased by 4.42%, and current assets on revenue increased by 87.95%.  However, the ratio of retained earnings to revenue decreased by 37.53%. Retained earnings on assets increased by -33.31%, and earnings per share increased by -76.85%. The data underscores a period of considerable fluctuation in various financial metrics.