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 65.04 (%).Trend:Decrease 38.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 205.19 (%).Trend:Increase 215.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 99.77 (%).Trend:Decrease 51.38% than previous quarter

Overall: increasing (53.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 83.27 (%).Trend:Decrease 26.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 301.0 (%).Trend:Increase 261.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 155.05 (%).Trend:Decrease 48.49% than previous quarter

Overall: increasing (86.2%). 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 19.19 (%).Trend:Decrease 27.61% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 73.33 (%).Trend:Increase 282.13% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 42.44 (%).Trend:Decrease 42.12% than previous quarter

Overall: increasing (121.16%). 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 2.16 (%).Trend:Increase 12.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.08 (%).Trend:Increase 42.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.6 (%).Trend:Increase 16.88% than previous quarter

Overall: increasing (66.67%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Analyzing Q3 2022-Q2 2023 reveals significant increases in liabilities on revenue (53.4%), current assets on revenue (86.2%), and the ratio of retained earnings to revenue (121.16%), all with high fluctuations.  Retained earnings on assets also saw an increase (66.67%) but with moderate variation.  The data points to substantial volatility in financial performance.