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 236.91 (%).Trend:Decrease 10.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 704.48 (%).Trend:Increase 197.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 241.14 (%).Trend:Decrease 65.77% than previous quarter

Overall: increasing (1.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 445.84 (%).Trend:Decrease 22.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1190.64 (%).Trend:Increase 167.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 511.13 (%).Trend:Decrease 57.07% than previous quarter

Overall: increasing (14.64%). 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 -1402.23 (%).Trend:Decrease 9.21% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -4519.77 (%).Trend:Increase 222.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2139.75 (%).Trend:Decrease 52.66% than previous quarter

Overall: decreasing (52.6%). 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 -244.98 (%).Trend:Increase 20.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -303.48 (%).Trend:Increase 23.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -334.3 (%).Trend:Increase 10.16% than previous quarter

Overall: decreasing (36.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 data reveals significant fluctuations in key metrics. Liabilities on revenue increased overall by 1.79%, current assets on revenue increased by 14.64%, while the ratio of retained earnings to revenue decreased by 52.6%. Retained earnings on assets also decreased by 36.46%, exhibiting substantial volatility across all periods.