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 23.15 (%).Trend:Decrease 53.68% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 168.98 (%).Trend:Increase 629.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 62.56 (%).Trend:Decrease 62.98% than previous quarter

Overall: increasing (170.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47.72 (%).Trend:Decrease 47.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 257.26 (%).Trend:Increase 439.1% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95.72 (%).Trend:Decrease 62.79% than previous quarter

Overall: increasing (100.59%). 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 -35.15 (%).Trend:Decrease 41.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -225.23 (%).Trend:Increase 540.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -54.48 (%).Trend:Decrease 75.81% than previous quarter

Overall: decreasing (54.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.8 (%).Trend:Decrease 1.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.04 (%).Trend:Increase 41.64% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.57 (%).Trend:Decrease 32.13% than previous quarter

Overall: decreasing (-3.87%). Fluctuation: **Neutral** (moderate 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 -36.84 (%).Trend:Increase 5.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -51.84 (%).Trend:Increase 40.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -37.81 (%).Trend:Decrease 27.06% than previous quarter

Overall: decreasing (2.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.07 (USD).Trend:Decrease 800.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.32 (USD).Trend:Decrease 557.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.29 (USD).Trend:Decrease 190.62% than previous quarter

Overall: increasing (314.29%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant volatility. Liabilities on revenue increased but with significant quarter-to-quarter fluctuation.  Current assets on revenue similarly experienced substantial rises, with noticeable oscillations. Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratios, displayed marked variations but generally negative trends.  Investment efficiency also experienced significant variations, with mostly negative overall trends. Earnings per share show substantial swings, but exhibit both positive and negative trends.