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 24.95 (%).Trend:Decrease 50.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.8 (%).Trend:Decrease 16.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60.92 (%).Trend:Increase 192.88% than previous quarter

Overall: increasing (144.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 110.61 (%).Trend:Decrease 51.34% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.15 (%).Trend:Decrease 28.44% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 266.27 (%).Trend:Increase 236.41% than previous quarter

Overall: increasing (140.73%). 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 -5.55 (%).Trend:Decrease 63.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -4.0 (%).Trend:Decrease 27.93% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -33.43 (%).Trend:Increase 735.75% than previous quarter

Overall: decreasing (502.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.04 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.56 (%).Trend:Increase 4.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.48 (%).Trend:Increase 7.96% than previous quarter

Overall: increasing (13.04%). Fluctuation: **Little** (low variation).


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 -3.19 (%).Trend:Decrease 24.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.27 (%).Trend:Increase 2.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -7.78 (%).Trend:Increase 137.92% than previous quarter

Overall: decreasing (143.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q2 2022 to Q1 2023 reveals considerable volatility in working capital, with both liabilities and current assets on revenue increasing significantly, though with substantial fluctuations.  Cost efficiency indicates a significant decrease in the retained earnings to revenue ratio with highly variable trends.  The SG&A expense ratio exhibits a more consistent increase.  Investment efficiency demonstrates a substantial decrease in the retained earnings on assets ratio.