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 417.02 (%).Trend:Increase 17.49% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2524.74 (%).Trend:Increase 505.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 850.55 (%).Trend:Decrease 66.31% than previous quarter

Overall: increasing (103.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 647.44 (%).Trend:Decrease 66.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7441.55 (%).Trend:Increase 1049.38% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2919.62 (%).Trend:Decrease 60.77% than previous quarter

Overall: increasing (350.95%). 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 -7342.68 (%).Trend:Decrease 68.01% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -102177.26 (%).Trend:Increase 1291.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -52836.37 (%).Trend:Decrease 48.29% than previous quarter

Overall: decreasing (619.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 145.14 (%).Trend:Decrease 53.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 628.8 (%).Trend:Increase 333.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 579.16 (%).Trend:Decrease 7.89% than previous quarter

Overall: increasing (299.04%). 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 -712.22 (%).Trend:Increase 18.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -783.0 (%).Trend:Increase 9.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -921.14 (%).Trend:Increase 17.64% than previous quarter

Overall: decreasing (29.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2022 to Q2 2023 data reveals significant fluctuations and contrasting trends. Liabilities on revenue showed an overall increase of 103.96%, while current assets on revenue increased by 350.95%.  However, the ratio of retained earnings to revenue decreased significantly by 619.58%, and retained earnings on assets decreased by 29.33%.  The SG&A expense ratio experienced a substantial overall increase (299.04%) but with substantial quarter-to-quarter changes.