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 91.7 (%).Trend:Decrease 33.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 256.98 (%).Trend:Increase 180.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 128.31 (%).Trend:Decrease 50.07% than previous quarter

Overall: increasing (39.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 144.72 (%).Trend:Decrease 41.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 300.05 (%).Trend:Increase 107.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.88 (%).Trend:Decrease 56.05% than previous quarter

Overall: decreasing (-8.87%). 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 -211.91 (%).Trend:Decrease 34.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -573.45 (%).Trend:Increase 170.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -282.02 (%).Trend:Decrease 50.82% than previous quarter

Overall: decreasing (33.08%). 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 -96.67 (%).Trend:Increase 9.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -116.7 (%).Trend:Increase 20.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -128.13 (%).Trend:Increase 9.79% than previous quarter

Overall: decreasing (32.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q3 2022 to Q2 2023 shows significant fluctuations. Liabilities on revenue decreased then increased, and then decreased again.  Current assets on revenue show a negative overall trend.  Cost efficiency, measured by the ratio of retained earnings to revenue, is decreasing overall.  Investment efficiency, as measured by retained earnings on assets, demonstrates a consistently decreasing trend.  Missing data for other key metrics restricts a thorough financial picture.