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 10387.03 (%).Trend:Increase 41.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 4561.34 (%).Trend:Decrease 56.09% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2114.8 (%).Trend:Decrease 53.64% than previous quarter

Overall: decreasing (-79.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 30503.42 (%).Trend:Decrease 17.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 46752.72 (%).Trend:Increase 53.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 18430.53 (%).Trend:Decrease 60.58% than previous quarter

Overall: decreasing (-39.58%). 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 -147819.82 (%).Trend:Decrease 16.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -257987.22 (%).Trend:Increase 74.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -110400.0 (%).Trend:Decrease 57.21% than previous quarter

Overall: increasing (-25.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4285.59 (%).Trend:Increase 11.8% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2465.81 (%).Trend:Decrease 42.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2023.07 (%).Trend:Decrease 17.96% than previous quarter

Overall: decreasing (-52.79%). 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 -449.12 (%).Trend:Increase 3.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -509.36 (%).Trend:Increase 13.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -539.9 (%).Trend:Increase 6.0% than previous quarter

Overall: decreasing (20.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 data reveals significant fluctuations in key financial metrics. Liabilities on Revenue decreased sharply (-79.64%), while Current assets on Revenue also declined (-39.58%).  The Ratio of Retained Earnings to Revenue increased slightly (-25.31%), and SG&A expenses decreased significantly (-52.79%). Retained Earning on Assets showed a substantial decrease (20.21%).  High variability characterizes the performance across these quarters.