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 69.54 (%).Trend:Decrease 43.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 145.57 (%).Trend:Increase 109.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 81.49 (%).Trend:Decrease 44.02% than previous quarter

Overall: increasing (17.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 40.88 (%).Trend:Decrease 41.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 215.78 (%).Trend:Increase 427.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 90.55 (%).Trend:Decrease 58.04% than previous quarter

Overall: increasing (121.5%). 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 -3.14 (%).Trend:Decrease 79.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 127.77 (%).Trend:Decrease 4169.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 82.79 (%).Trend:Decrease 35.2% than previous quarter

Overall: increasing (-2736.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.05 (%).Trend:Decrease 6.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.84 (%).Trend:Increase 38.54% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.18 (%).Trend:Increase 47.18% than previous quarter

Overall: increasing (103.9%). Fluctuation: **Significant** (high 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 -1.33 (%).Trend:Decrease 65.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.31 (%).Trend:Decrease 875.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.42 (%).Trend:Increase 1.07% than previous quarter

Overall: increasing (-883.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 show substantial fluctuations in key financial metrics.  Liabilities and current assets on revenue show large increases and decreases, indicating possible cash flow instability.  SG&A expense ratios demonstrate significant increases and decreases with high variation, highlighting fluctuating cost efficiency. The ratio of retained earnings to revenue and retained earnings on assets display dramatic, negative overall changes, along with significant fluctuations in each quarter. This suggests considerable instability in profitability and asset utilization.