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 729.21 (%).Trend:Decrease 41.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 3106.35 (%).Trend:Increase 325.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1133.77 (%).Trend:Decrease 63.5% than previous quarter

Overall: increasing (55.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2376.94 (%).Trend:Decrease 47.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 13738.11 (%).Trend:Increase 477.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5782.0 (%).Trend:Decrease 57.91% than previous quarter

Overall: increasing (143.25%). 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 -19802.25 (%).Trend:Decrease 47.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -57716.22 (%).Trend:Increase 191.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -28736.91 (%).Trend:Decrease 50.21% than previous quarter

Overall: decreasing (45.12%). 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 -683.36 (%).Trend:Increase 1.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -379.49 (%).Trend:Decrease 44.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -444.05 (%).Trend:Increase 17.01% than previous quarter

Overall: increasing (-35.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.16 (USD).Trend:Increase 14.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.25 (USD).Trend:Decrease 88.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.48 (USD).Trend:Increase 92.0% than previous quarter

Overall: increasing (-77.78%). Fluctuation: **Significant** (high variation).



Review of Q3 2022 to Q2 2023 financial data shows significant fluctuations across key metrics.  Liabilities and current assets on revenue increased overall, despite substantial quarterly variations.  The ratio of retained earnings to revenue decreased significantly overall, with substantial quarter-to-quarter changes. Retained earnings on assets increased slightly overall, showing volatility. Earnings per share increased overall, but also displays high variability. This unstable pattern necessitates a thorough investigation.