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 36.91 (%).Trend:Decrease 34.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 121.44 (%).Trend:Increase 229.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.24 (%).Trend:Decrease 56.16% than previous quarter

Overall: increasing (44.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 51.99 (%).Trend:Decrease 38.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.12 (%).Trend:Increase 204.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 75.2 (%).Trend:Decrease 52.44% than previous quarter

Overall: increasing (44.64%). 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 -437.83 (%).Trend:Decrease 34.67% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1700.16 (%).Trend:Increase 288.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -833.01 (%).Trend:Decrease 51.0% than previous quarter

Overall: decreasing (90.26%). 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 -456.84 (%).Trend:Increase 5.79% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -547.51 (%).Trend:Increase 19.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -565.6 (%).Trend:Increase 3.3% than previous quarter

Overall: decreasing (23.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.52 (USD).Trend:Increase 40.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 90.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.1 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-80.77%). Fluctuation: **Significant** (high variation).



The provided Q3 2022 to Q2 2023 financial data shows significant fluctuations. Liabilities and current assets on revenue increased overall, but with substantial quarter-to-quarter variations.  The ratio of retained earnings to revenue decreased significantly (-90.26%), while retained earnings on assets decreased by 23.81%. Earnings per share showed an overall increase of -80.77%, highlighting volatility.  More data is needed for thorough analysis.