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 103.36 (%).Trend:Decrease 31.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 324.87 (%).Trend:Increase 214.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 151.31 (%).Trend:Decrease 53.42% than previous quarter

Overall: increasing (46.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 83.62 (%).Trend:Increase 10.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 201.54 (%).Trend:Increase 141.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.76 (%).Trend:Decrease 51.99% than previous quarter

Overall: increasing (15.71%). 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 -45.33 (%).Trend:Decrease 30.66% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -183.16 (%).Trend:Increase 304.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -90.57 (%).Trend:Decrease 50.55% than previous quarter

Overall: decreasing (99.8%). 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 -16.87 (%).Trend:Decrease 6.54% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -25.94 (%).Trend:Increase 53.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -26.5 (%).Trend:Increase 2.16% than previous quarter

Overall: decreasing (57.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.86 (USD).Trend:Increase 51.22% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 63.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 128.36% than previous quarter

Overall: decreasing (-17.74%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant volatility across various financial metrics.  Liabilities and current assets on revenue show increases, interspersed with declines, indicating instability.  The ratio of retained earnings to revenue, retained earnings on assets, and earnings per share show consistent decreases, with high volatility.  These fluctuations warrant further examination to determine the root causes and their long-term effects on the company's financial situation.