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 247.59 (%).Trend:Decrease 41.48% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 200.1 (%).Trend:Decrease 19.18% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 82.49 (%).Trend:Decrease 58.78% than previous quarter

Overall: decreasing (-66.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 1620.96 (%).Trend:Decrease 50.18% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 1030.59 (%).Trend:Decrease 36.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 742.43 (%).Trend:Decrease 27.96% than previous quarter

Overall: decreasing (-54.2%). 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 -2464.3 (%).Trend:Decrease 45.64% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1914.45 (%).Trend:Decrease 22.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1813.64 (%).Trend:Decrease 5.27% than previous quarter

Overall: increasing (-26.4%). 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 -112.86 (%).Trend:Increase 16.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -132.71 (%).Trend:Increase 17.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -169.7 (%).Trend:Increase 27.87% than previous quarter

Overall: decreasing (50.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Reviewing Q2 2022 – Q1 2023 data shows a consistent downward trend in liabilities and current assets relative to revenue, decreasing by 66.68% and 54.2% respectively.  The ratio of retained earnings to revenue improved (though remained negative), while the retained earnings on assets ratio significantly worsened, decreasing by 50.36%.   The high volatility across all metrics requires further analysis.