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 38.14 (%).Trend:Decrease 37.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 156.66 (%).Trend:Increase 310.75% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 83.35 (%).Trend:Decrease 46.8% than previous quarter

Overall: increasing (118.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 52.47 (%).Trend:Decrease 37.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 173.16 (%).Trend:Increase 230.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.58 (%).Trend:Decrease 52.31% than previous quarter

Overall: increasing (57.39%). 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 10.33 (%).Trend:Decrease 30.39% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1.87 (%).Trend:Decrease 81.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -13.88 (%).Trend:Decrease 842.25% than previous quarter

Overall: decreasing (-234.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.17 (%).Trend:Increase 1.36% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.73 (%).Trend:Increase 51.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.75 (%).Trend:Decrease 4.98% than previous quarter

Overall: increasing (44.25%). 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 8.99 (%).Trend:Increase 10.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.44 (%).Trend:Decrease 95.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -7.61 (%).Trend:Decrease 1829.55% than previous quarter

Overall: decreasing (-184.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.78 (USD).Trend:Increase 34.48% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.17 (USD).Trend:Decrease 250.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.71 (USD).Trend:Increase 131.62% than previous quarter

Overall: decreasing (-447.44%). Fluctuation: **Significant** (high variation).



The financial data shows significant fluctuations across various metrics from Q3 2022 to Q2 2023.  Working capital efficiency shows increasing liabilities and current assets on revenue, but with large swings.  Cost efficiency demonstrates a substantial decline in the ratio of retained earnings to revenue, indicating potential issues with profitability.  Selling, general, and administrative (SG&A) expenses are increasing, while investment efficiency shows a steep drop in retained earnings on assets.  Earnings per share are also declining significantly.  Overall, the data suggests significant instability and potential profitability problems.