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 4418.6 (%).Trend:Increase 133.5% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 3676150.0 (%).Trend:Increase 83097.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 20325.0 (%).Trend:Decrease 99.45% than previous quarter

Overall: increasing (359.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 370674.42 (%).Trend:Decrease 10.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7501750.0 (%).Trend:Increase 1923.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1667825.0 (%).Trend:Decrease 77.77% than previous quarter

Overall: increasing (349.94%). 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 -146446.51 (%).Trend:Decrease 2.69% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -8154550.0 (%).Trend:Increase 5468.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -4361750.0 (%).Trend:Decrease 46.51% than previous quarter

Overall: decreasing (2878.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24125.58 (%).Trend:Increase 51.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 227400.0 (%).Trend:Increase 842.57% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 297825.0 (%).Trend:Increase 30.97% than previous quarter

Overall: increasing (1134.48%). 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 -35.51 (%).Trend:Increase 8.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -108.25 (%).Trend:Increase 204.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -259.45 (%).Trend:Increase 139.68% than previous quarter

Overall: decreasing (630.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.17 (USD).Trend:Increase 54.55% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 64.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.22 (USD).Trend:Increase 266.67% than previous quarter

Overall: decreasing (29.41%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 financial data reveals significant fluctuations across key metrics.  Liabilities on revenue and current assets on revenue show overall increases but with extreme volatility.  Cost efficiency is concerning, with the ratio of retained earnings to revenue decreasing significantly and SG&A expenses increasing substantially. Investment efficiency is also weak, showing a decreasing retained earning on assets and negative earnings per share.  The data indicates considerable instability requiring immediate attention.