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 42.78 (%).Trend:Decrease 20.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.92 (%).Trend:Increase 182.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.85 (%).Trend:Decrease 44.72% than previous quarter

Overall: increasing (56.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 49.2 (%).Trend:Decrease 17.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 133.66 (%).Trend:Increase 171.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 73.53 (%).Trend:Decrease 44.99% than previous quarter

Overall: increasing (49.45%). 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 -197.62 (%).Trend:Decrease 37.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -526.01 (%).Trend:Increase 166.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -257.97 (%).Trend:Decrease 50.96% than previous quarter

Overall: decreasing (30.54%). 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 -213.2 (%).Trend:Decrease 13.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -210.24 (%).Trend:Decrease 1.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -198.82 (%).Trend:Decrease 5.43% than previous quarter

Overall: increasing (-6.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations, with liabilities on revenue increasing by 56.26% overall but with large quarter-to-quarter changes. Current assets on revenue also show a similar trend of increases (49.45%) and substantial volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining overall (30.54%), but with significant volatility. Investment efficiency, as measured by retained earnings on assets, is slightly increasing (-6.74%), but with large quarter-to-quarter changes.  The provided data suggests significant instability in these financial metrics.