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 35.78 (%).Trend:Decrease 34.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 101.09 (%).Trend:Increase 182.53% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.59 (%).Trend:Decrease 22.26% than previous quarter

Overall: increasing (119.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 67.71 (%).Trend:Decrease 37.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 182.1 (%).Trend:Increase 168.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 114.47 (%).Trend:Decrease 37.14% than previous quarter

Overall: increasing (69.06%). 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 -34.98 (%).Trend:Decrease 22.15% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -231.56 (%).Trend:Increase 561.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -159.6 (%).Trend:Decrease 31.08% than previous quarter

Overall: decreasing (356.26%). 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 -30.78 (%).Trend:Increase 23.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -55.68 (%).Trend:Increase 80.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -59.95 (%).Trend:Increase 7.67% than previous quarter

Overall: decreasing (94.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing the data from Q3 2022 to Q2 2023, there's substantial fluctuation in financial metrics. Liabilities and current assets on revenue both show increases followed by decreases, indicating significant volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a strong negative trend with high variation.  Investment efficiency, measured by retained earnings on assets, also shows a consistent decrease with high variability.  These combined factors suggest the company may be experiencing considerable internal challenges affecting profitability and asset management.