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 45.23 (%).Trend:Decrease 32.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 271.5 (%).Trend:Increase 500.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 141.12 (%).Trend:Decrease 48.02% than previous quarter

Overall: increasing (212.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 335.32 (%).Trend:Decrease 21.04% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1802.85 (%).Trend:Increase 437.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 805.07 (%).Trend:Decrease 55.34% than previous quarter

Overall: increasing (140.09%). 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 -2831.62 (%).Trend:Decrease 20.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -17707.09 (%).Trend:Increase 525.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9189.38 (%).Trend:Decrease 48.1% than previous quarter

Overall: decreasing (224.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 154.47 (%).Trend:Increase 21.49% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 291.05 (%).Trend:Increase 88.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 283.17 (%).Trend:Decrease 2.71% than previous quarter

Overall: increasing (83.32%). 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 -735.63 (%).Trend:Increase 2.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -878.66 (%).Trend:Increase 19.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -994.1 (%).Trend:Increase 13.14% than previous quarter

Overall: decreasing (35.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are observed in working capital efficiency metrics from Q3 2022 to Q2 2023. Liabilities on revenue increased dramatically (212.01%) with substantial quarter-to-quarter variation.  Similarly, current assets on revenue also increased (140.09%) but with similar high volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a substantial decrease (224.53%) with notable quarter-to-quarter changes.  SG&A expense ratio also increased (83.32%) with notable fluctuations. Investment efficiency, as measured by retained earnings on assets, decreased (35.14%) exhibiting significant volatility.  Overall, the financial performance displays significant instability across multiple key metrics.