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 38.9 (%).Trend:Decrease 47.69% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.84 (%).Trend:Decrease 33.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.62 (%).Trend:Increase 188.78% than previous quarter

Overall: increasing (91.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 33.07 (%).Trend:Decrease 54.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 18.22 (%).Trend:Decrease 44.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 38.47 (%).Trend:Increase 111.14% than previous quarter

Overall: increasing (16.33%). 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 5.72 (%).Trend:Decrease 70.42% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 0.48 (%).Trend:Decrease 91.61% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -6.2 (%).Trend:Decrease 1391.67% than previous quarter

Overall: decreasing (-208.39%). 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 2.52 (%).Trend:Decrease 40.43% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 0.33 (%).Trend:Decrease 86.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1.51 (%).Trend:Decrease 557.58% than previous quarter

Overall: decreasing (-159.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.27 (USD).Trend:Increase 84.75% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.21 (USD).Trend:Increase 59.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 80.81% than previous quarter

Overall: decreasing (-69.42%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2022 to Q1 2023 financial data reveals significant fluctuations across key metrics.  Liabilities on revenue increased 91.83% overall, while current assets on revenue saw a smaller 16.33% increase.  However, both metrics showed high variability.  Cost efficiency indicators, including retained earnings to revenue and retained earnings on assets, decreased dramatically, indicating significant concern.  Earnings per share also declined (-69.42%) despite initial growth.