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 37.6 (%).Trend:Decrease 39.29% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.48 (%).Trend:Increase 220.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.28 (%).Trend:Decrease 45.82% than previous quarter

Overall: increasing (73.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 54.49 (%).Trend:Decrease 32.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 168.31 (%).Trend:Increase 208.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.23 (%).Trend:Decrease 49.96% than previous quarter

Overall: increasing (54.58%). 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 -9.28 (%).Trend:Decrease 44.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -13.28 (%).Trend:Increase 43.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2.7 (%).Trend:Decrease 79.67% than previous quarter

Overall: increasing (-70.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.56 (%).Trend:Increase 0.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.85 (%).Trend:Increase 0.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.78 (%).Trend:Increase 2.59% than previous quarter

Overall: increasing (3.43%). Fluctuation: **Little** (low 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 -2.74 (%).Trend:Decrease 15.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1.37 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.56 (%).Trend:Decrease 59.12% than previous quarter

Overall: increasing (-79.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Data from Q3 2022 to Q2 2023 indicates significant fluctuations in key financial metrics.  Liabilities and Current assets on Revenue both showed overall increases despite substantial quarter-to-quarter variations.  The Ratio of Retained Earnings to Revenue also increased, while SG&A expenses increased modestly with low variation.  Retained Earning on Assets increased, also showing significant volatility.