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 34.16 (%).Trend:Decrease 53.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.34 (%).Trend:Decrease 28.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.13 (%).Trend:Increase 167.58% than previous quarter

Overall: increasing (90.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 89.82 (%).Trend:Decrease 51.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.37 (%).Trend:Decrease 67.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 82.41 (%).Trend:Increase 180.59% than previous quarter

Overall: decreasing (-8.25%). 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 -7.38 (%).Trend:Decrease 70.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.61 (%).Trend:Decrease 64.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 3.91 (%).Trend:Decrease 249.81% than previous quarter

Overall: increasing (-152.98%). 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 -1.85 (%).Trend:Decrease 38.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.24 (%).Trend:Decrease 32.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.64 (%).Trend:Decrease 151.61% than previous quarter

Overall: increasing (-134.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 142.31% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 41.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 78.65% than previous quarter

Overall: decreasing (-69.84%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show substantial fluctuation. Liabilities on revenue increased from Q3 2022 to Q1 2023, despite a prior decrease, with a significant overall increase of 90.66%. Current assets on revenue decreased overall, but saw an increase in Q1 2023.  The ratio of retained earnings to revenue exhibited a significant increase, albeit with a negative overall percentage increase. Investment efficiency shows a strong negative percentage increase in retained earnings on assets. Earnings per share decreased overall, showing significant fluctuation. Further analysis is needed to understand the underlying trends.