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 47.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 105.83 (%).Trend:Increase 124.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.74 (%).Trend:Decrease 55.83% than previous quarter

Overall: decreasing (-0.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 120.65 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 286.32 (%).Trend:Increase 137.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 134.13 (%).Trend:Decrease 53.15% than previous quarter

Overall: increasing (11.17%). 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 -573.94 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1334.02 (%).Trend:Increase 132.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -691.81 (%).Trend:Decrease 48.14% than previous quarter

Overall: decreasing (20.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57.36 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.01 (%).Trend:Decrease 18.04% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.29 (%).Trend:Decrease 3.66% than previous quarter

Overall: decreasing (-21.04%). Fluctuation: **Neutral** (moderate 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 -314.55 (%).Trend:Increase 5.21% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -320.85 (%).Trend:Increase 2.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -346.19 (%).Trend:Increase 7.9% than previous quarter

Overall: decreasing (10.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.81 (USD).Trend:Increase 42.11% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 70.37% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.45 (USD).Trend:Increase 87.5% than previous quarter

Overall: increasing (-44.44%). Fluctuation: **Significant** (high variation).



Key financial metrics from Q3 2022 to Q2 2023 show substantial volatility.  Liabilities on revenue slightly decreased overall, while current assets increased.  The ratio of retained earnings to revenue and the SG&A expense ratio both decreased.  Retained earnings on assets and earnings per share decreased, displaying significant fluctuations throughout the period.