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 66.97 (%).Trend:Decrease 55.16% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 45.23 (%).Trend:Decrease 32.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 271.5 (%).Trend:Increase 500.27% than previous quarter

Overall: increasing (305.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 424.67 (%).Trend:Decrease 56.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 335.32 (%).Trend:Decrease 21.04% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1802.85 (%).Trend:Increase 437.65% than previous quarter

Overall: increasing (324.53%). 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 -3541.96 (%).Trend:Decrease 53.83% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2831.62 (%).Trend:Decrease 20.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -17707.09 (%).Trend:Increase 525.33% than previous quarter

Overall: decreasing (399.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 127.15 (%).Trend:Decrease 5.86% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 154.47 (%).Trend:Increase 21.49% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 291.05 (%).Trend:Increase 88.42% than previous quarter

Overall: increasing (128.9%). Fluctuation: **Significant** (high 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 -716.12 (%).Trend:Increase 12.49% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -735.63 (%).Trend:Increase 2.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -878.66 (%).Trend:Increase 19.44% than previous quarter

Overall: decreasing (22.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 indicate significant fluctuations in financial indicators. Liabilities and current assets on revenue showed sharp increases, with high volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a considerable decrease with substantial swings.  Selling, General & Administrative (SG&A) expenses ratio, however, showed a net increase. Investment efficiency continued a downward trend with significant fluctuation in retained earnings on assets.  Overall, the data demonstrates substantial instability and volatility in the company's financial position.