Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 1697.5 (%).Trend:Decrease 46.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 994.21 (%).Trend:Decrease 41.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1446.57 (%).Trend:Increase 45.5% than previous quarter

Overall: decreasing (-14.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 2362.32 (%).Trend:Decrease 50.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 1399.6 (%).Trend:Decrease 40.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2736.55 (%).Trend:Increase 95.52% than previous quarter

Overall: increasing (15.84%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 1 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -135.78 (%).Trend:Decrease 46.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -104.11 (%).Trend:Decrease 23.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -272.47 (%).Trend:Increase 161.71% than previous quarter

Overall: decreasing (100.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 2 in 2022 to Quater 1 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -3.92 (%).Trend:Increase 14.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -5.01 (%).Trend:Increase 27.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.77 (%).Trend:Increase 35.13% than previous quarter

Overall: decreasing (72.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 exhibit significant fluctuations in various key performance indicators (KPIs).  Liabilities on revenue are decreasing overall, though significant quarterly changes are apparent. Current assets on revenue show an overall upward trend, with substantial fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue, is decreasing, showing large quarter-to-quarter variations. Investment efficiency, as reflected by retained earnings on assets, displays a downward trend, but with notable quarterly changes.