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 71.6 (%).Trend:Decrease 48.55% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 50.01 (%).Trend:Decrease 30.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 159.07 (%).Trend:Increase 218.08% than previous quarter

Overall: increasing (122.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 277.56 (%).Trend:Decrease 52.15% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 180.31 (%).Trend:Decrease 35.04% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 823.15 (%).Trend:Increase 356.52% than previous quarter

Overall: increasing (196.57%). 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 -1452.92 (%).Trend:Decrease 43.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1057.08 (%).Trend:Decrease 27.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3561.08 (%).Trend:Increase 236.88% than previous quarter

Overall: decreasing (145.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 87.13 (%).Trend:Increase 7.13% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 89.68 (%).Trend:Increase 2.93% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 92.79 (%).Trend:Increase 3.47% than previous quarter

Overall: increasing (6.5%). Fluctuation: **Little** (low 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 -494.82 (%).Trend:Increase 19.25% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -564.55 (%).Trend:Increase 14.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -422.98 (%).Trend:Decrease 25.08% than previous quarter

Overall: increasing (-14.52%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, Liabilities on Revenue increased significantly (122.16%), demonstrating substantial fluctuation.  Similarly, Current Assets on Revenue increased significantly (196.57%) with high variability.  The Ratio of Retained Earnings to Revenue decreased significantly (145.1%), showing significant fluctuation. The SG&A Expense Ratio increased moderately (6.5%) with low variation. Retained Earnings on Assets showed an overall increase (-14.52%) with significant fluctuation.