Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 450.7 (%).Trend:Decrease 68.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 342.65 (%).Trend:Decrease 23.97% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 65.36 (%).Trend:Decrease 80.93% than previous quarter

Overall: decreasing (-85.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 1654.86 (%).Trend:Decrease 62.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2139.39 (%).Trend:Increase 29.28% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1477.38 (%).Trend:Decrease 30.94% than previous quarter

Overall: decreasing (-10.72%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1047.16 (%).Trend:Decrease 44.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1392.17 (%).Trend:Increase 32.95% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -959.06 (%).Trend:Decrease 31.11% than previous quarter

Overall: increasing (-8.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -56.35 (%).Trend:Increase 46.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -59.12 (%).Trend:Increase 4.92% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -59.43 (%).Trend:Increase 0.52% than previous quarter

Overall: decreasing (5.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -3.06 (USD).Trend:Increase 90.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.26 (USD).Trend:Decrease 91.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.23 (USD).Trend:Decrease 11.54% than previous quarter

Overall: increasing (-92.48%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q3 2023 demonstrates high volatility in financial performance.  Liabilities on revenue decreased drastically (-85.5%), while current assets on revenue exhibited a smaller, but still notable decrease (-10.72%). Cost efficiency, measured by the ratio of retained earnings to revenue, showed an overall slight positive trend (-8.41%).  Investment efficiency decreased (5.47%) and earnings per share decreased considerably with high fluctuation.  The data suggests a period of significant financial instability, necessitating careful analysis to determine underlying causes.