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 44.78 (%).Trend:Decrease 27.09% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.74 (%).Trend:Increase 169.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.93 (%).Trend:Decrease 36.28% than previous quarter

Overall: increasing (71.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 77.49 (%).Trend:Decrease 19.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 153.84 (%).Trend:Increase 98.53% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79.33 (%).Trend:Decrease 48.43% than previous quarter

Overall: increasing (2.37%). 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 -532.85 (%).Trend:Decrease 30.49% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1624.22 (%).Trend:Increase 204.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -843.42 (%).Trend:Decrease 48.07% than previous quarter

Overall: decreasing (58.28%). 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 -160.2 (%).Trend:Decrease 0.96% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -161.01 (%).Trend:Increase 0.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -155.9 (%).Trend:Decrease 3.17% than previous quarter

Overall: increasing (-2.68%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.47 (USD).Trend:Increase 80.77% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 82.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.18 (USD).Trend:Increase 125.0% than previous quarter

Overall: increasing (-61.7%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 highlight substantial quarter-to-quarter fluctuations. Liabilities on revenue increased, though with significant variability.  Current assets on revenue also showed an increase, though with considerable fluctuations. The retained earnings ratio decreased with substantial quarterly variations. Retained earnings on assets showed a slight increase overall. Earnings per share demonstrated an increase with fluctuating trends.  The erratic performance requires deeper investigation to identify underlying factors.