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 200.1 (%).Trend:Decrease 19.18% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 82.49 (%).Trend:Decrease 58.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 74.59 (%).Trend:Decrease 9.58% than previous quarter

Overall: decreasing (-62.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1030.59 (%).Trend:Decrease 36.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 742.43 (%).Trend:Decrease 27.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 654.59 (%).Trend:Decrease 11.83% than previous quarter

Overall: decreasing (-36.48%). 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 -1914.45 (%).Trend:Decrease 22.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1813.64 (%).Trend:Decrease 5.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1873.45 (%).Trend:Increase 3.3% than previous quarter

Overall: increasing (-2.14%). 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 -132.71 (%).Trend:Increase 17.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -169.7 (%).Trend:Increase 27.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -191.95 (%).Trend:Increase 13.11% than previous quarter

Overall: decreasing (44.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q3 2022 to Q2 2023 financial data reveals noteworthy trends. Liabilities on revenue decreased considerably (-62.72%), with current assets on revenue also declining (-36.48%). Though the ratio of retained earnings to revenue slightly improved, retained earnings on assets saw a marked decrease (-44.64%).  The significant fluctuations across these metrics indicate areas needing further analysis.