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 312.72 (%).Trend:Increase 49.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 454.33 (%).Trend:Increase 45.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 221.81 (%).Trend:Decrease 51.18% than previous quarter

Overall: decreasing (-29.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 55.91 (%).Trend:Decrease 46.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 137.48 (%).Trend:Increase 145.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.47 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (26.04%). 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 -55.63 (%).Trend:Increase 29.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -329.03 (%).Trend:Increase 491.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -169.57 (%).Trend:Decrease 48.46% than previous quarter

Overall: decreasing (204.82%). 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 -7.26 (%).Trend:Increase 93.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -14.37 (%).Trend:Increase 97.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.44 (%).Trend:Increase 7.45% than previous quarter

Overall: decreasing (112.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 reveal substantial volatility in key financial metrics.  Liabilities on revenue display a net decrease but with large fluctuations, while current assets on revenue demonstrate an overall increase, albeit with notable swings.  Cost efficiency, indicated by the ratio of retained earnings to revenue, is decreasing overall with large fluctuations between quarters.  Investment efficiency, represented by retained earnings on assets, also shows a persistent decrease, with significant quarter-to-quarter changes.  This demonstrates a period of significant and unpredictable financial shifts requiring close monitoring.