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 50.19 (%).Trend:Decrease 47.25% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51.23 (%).Trend:Increase 2.07% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.78 (%).Trend:Increase 69.39% than previous quarter

Overall: increasing (72.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 57.81 (%).Trend:Decrease 48.37% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 89.31 (%).Trend:Increase 54.49% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 92.96 (%).Trend:Increase 4.09% than previous quarter

Overall: increasing (60.8%). Fluctuation: **Neutral** (moderate 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 -8.04 (%).Trend:Decrease 42.2% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -11.34 (%).Trend:Increase 41.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -32.05 (%).Trend:Increase 182.63% than previous quarter

Overall: decreasing (298.63%). 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 -3.57 (%).Trend:Increase 17.43% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -5.37 (%).Trend:Increase 50.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.74 (%).Trend:Increase 25.51% than previous quarter

Overall: decreasing (88.8%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2022 to Q1 2023 demonstrates significant volatility. Liabilities on revenue increased overall, but with marked quarter-to-quarter shifts. Current assets on revenue also showed an overall increase with more moderate variations.  Cost efficiency, as measured by the retained earnings to revenue ratio, declined drastically, accompanied by considerable fluctuation. Investment efficiency also experienced a substantial decrease, with significant variation.  The data underscores the need for in-depth analysis to identify the underlying causes of these fluctuations.