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 418.64 (%).Trend:Decrease 7.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 450.56 (%).Trend:Increase 7.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 439.72 (%).Trend:Decrease 2.41% than previous quarter

Overall: increasing (5.04%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 6479.26 (%).Trend:Decrease 54.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7564.57 (%).Trend:Increase 16.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4987.12 (%).Trend:Decrease 34.07% than previous quarter

Overall: decreasing (-23.03%). Fluctuation: **Neutral** (moderate 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 -24787.34 (%).Trend:Decrease 47.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -36358.54 (%).Trend:Increase 46.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -26007.87 (%).Trend:Decrease 28.47% than previous quarter

Overall: decreasing (4.92%). 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 -317.29 (%).Trend:Decrease 1.08% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -381.78 (%).Trend:Increase 20.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -409.2 (%).Trend:Increase 7.18% than previous quarter

Overall: decreasing (28.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 indicate a slightly upward trend in liabilities on revenue (5.04%).  Current assets on revenue show a substantial overall decrease (-23.03%). Cost efficiency data, specifically for the SG&A expense ratio, is unavailable. Invest efficiency demonstrates a decline in Retained Earnings on Assets (28.97%) with significant fluctuations. The Ratio of Retained Earnings to Revenue exhibits a notable overall decrease (4.92%), with significant quarterly variation.