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 46.46 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.65 (%).Trend:Decrease 27.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 89.56 (%).Trend:Increase 166.15% than previous quarter

Overall: increasing (92.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 74.07 (%).Trend:Decrease 51.31% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 51.31 (%).Trend:Decrease 30.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 161.32 (%).Trend:Increase 214.4% than previous quarter

Overall: increasing (117.79%). 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 0.66 (%).Trend:Decrease 72.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 0.81 (%).Trend:Increase 22.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 0.5 (%).Trend:Decrease 38.27% than previous quarter

Overall: decreasing (-24.24%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.81 (%).Trend:Decrease 0.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.44 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.47 (%).Trend:Increase 35.9% than previous quarter

Overall: increasing (30.19%). Fluctuation: **Neutral** (moderate 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 0.57 (%).Trend:Decrease 41.84% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 1.04 (%).Trend:Increase 82.46% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.21 (%).Trend:Decrease 79.81% than previous quarter

Overall: decreasing (-63.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2022 to Q1 2023 reveal significant fluctuations across various financial metrics. Liabilities and current assets on revenue show large increases and decreases, indicating instability.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a slight downward trend overall. The SG&A expense ratio demonstrates an increase. Investment efficiency, as indicated by retained earnings on assets, demonstrates a large decrease.  These figures point to a dynamic financial situation with considerable volatility.