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 35.78 (%).Trend:Decrease 34.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 101.09 (%).Trend:Increase 182.53% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.59 (%).Trend:Decrease 22.26% than previous quarter

Overall: increasing (119.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 67.71 (%).Trend:Decrease 37.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 182.1 (%).Trend:Increase 168.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 114.47 (%).Trend:Decrease 37.14% than previous quarter

Overall: increasing (69.06%). 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 -34.98 (%).Trend:Decrease 22.15% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -231.56 (%).Trend:Increase 561.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -159.6 (%).Trend:Decrease 31.08% than previous quarter

Overall: decreasing (356.26%). 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 -30.78 (%).Trend:Increase 23.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -55.68 (%).Trend:Increase 80.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -59.95 (%).Trend:Increase 7.67% than previous quarter

Overall: decreasing (94.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 reveals significant fluctuations. Liabilities on revenue increased from 35.78% to 101.09%, then decreased to 78.59%, demonstrating a volatile trend.  Current assets on revenue also displayed a similar pattern of significant increases and decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a substantial negative trend and large swings from -34.98% to -231.56%, and then further to -159.6%. Investment efficiency similarly showed substantial downward trends with notable variability.