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 56.21 (%).Trend:Decrease 31.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 164.32 (%).Trend:Increase 192.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.57 (%).Trend:Decrease 50.97% than previous quarter

Overall: increasing (43.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 59.61 (%).Trend:Decrease 32.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 178.2 (%).Trend:Increase 198.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.87 (%).Trend:Decrease 50.69% than previous quarter

Overall: increasing (47.41%). 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 -7.52 (%).Trend:Decrease 31.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -20.37 (%).Trend:Increase 170.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 52.63% than previous quarter

Overall: decreasing (28.32%). 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 -6.5 (%).Trend:Increase 3.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.04 (%).Trend:Decrease 7.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.82 (%).Trend:Decrease 3.64% than previous quarter

Overall: increasing (-10.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations, with liabilities on revenue increasing by 43.34% overall but fluctuating greatly.  Current assets on revenue also increased by 47.41%, but with similar volatility. Cost efficiency is declining by 28.32%, also with substantial swings. Investment efficiency shows a slight positive trend, increasing by -10.46%, with considerable quarter-to-quarter variation.  Overall, the financial performance exhibits substantial volatility across various key metrics, requiring further investigation.