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 34.52 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 110.41 (%).Trend:Increase 219.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.6 (%).Trend:Decrease 58.7% than previous quarter

Overall: increasing (32.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 167.7 (%).Trend:Decrease 39.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 520.22 (%).Trend:Increase 210.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 235.35 (%).Trend:Decrease 54.76% than previous quarter

Overall: increasing (40.34%). 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 -285.44 (%).Trend:Decrease 31.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1066.48 (%).Trend:Increase 273.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -531.09 (%).Trend:Decrease 50.2% than previous quarter

Overall: decreasing (86.06%). 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 -113.77 (%).Trend:Increase 10.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -133.66 (%).Trend:Increase 17.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -142.45 (%).Trend:Increase 6.58% than previous quarter

Overall: decreasing (25.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 indicate significant volatility in financial performance.  Liabilities and current assets relative to revenue show substantial increases and decreases across the quarters.  Cost efficiency, measured by the ratio of retained earnings to revenue, experienced a major decrease.  Investment efficiency reveals a consistent, although slight, decline.  Overall, the financial performance is volatile and erratic.