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 83.65 (%).Trend:Decrease 68.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2048.98 (%).Trend:Increase 2349.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1001.93 (%).Trend:Decrease 51.1% than previous quarter

Overall: increasing (1097.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 371.66 (%).Trend:Decrease 75.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2458.81 (%).Trend:Increase 561.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 974.37 (%).Trend:Decrease 60.37% than previous quarter

Overall: increasing (162.17%). 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 -3450.03 (%).Trend:Decrease 74.89% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -27916.26 (%).Trend:Increase 709.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14137.85 (%).Trend:Decrease 49.36% than previous quarter

Overall: decreasing (309.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.46 (%).Trend:Decrease 62.38% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 199.37 (%).Trend:Increase 175.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 191.58 (%).Trend:Decrease 3.91% than previous quarter

Overall: increasing (164.39%). 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 -804.56 (%).Trend:Increase 2.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -982.71 (%).Trend:Increase 22.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1201.47 (%).Trend:Increase 22.26% than previous quarter

Overall: decreasing (49.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.11 (USD).Trend:Increase 10.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.5 (USD).Trend:Increase 354.55% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.96 (USD).Trend:Increase 92.0% than previous quarter

Overall: decreasing (772.73%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 financial data reveals significant fluctuations across key metrics.  Liabilities on revenue and current assets on revenue show overall increases but with substantial quarter-to-quarter variability.  Conversely, the ratio of retained earnings to revenue and earnings per share decreased overall, also exhibiting significant volatility.  The retained earning on assets metric decreased overall, with consistent increases across quarters.  These findings suggest considerable instability in the company's financial performance.