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 36.81 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.55 (%).Trend:Decrease 30.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.79 (%).Trend:Increase 184.89% than previous quarter

Overall: increasing (97.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 264.87 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 173.1 (%).Trend:Decrease 34.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 480.63 (%).Trend:Increase 177.66% than previous quarter

Overall: increasing (81.46%). 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 -486.29 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -395.96 (%).Trend:Decrease 18.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1438.88 (%).Trend:Increase 263.39% than previous quarter

Overall: decreasing (195.89%). 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 -120.89 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -181.75 (%).Trend:Increase 50.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -231.83 (%).Trend:Increase 27.55% than previous quarter

Overall: decreasing (91.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 encompass working capital efficiency, liabilities on revenue, cost efficiency, investment efficiency, and retained earnings on assets, spanning three quarters.  Liabilities and current assets on revenue show significant fluctuations, increasing then decreasing, before a substantial increase again.  Cost efficiency, as measured by the ratio of retained earnings to revenue, illustrates a substantial overall decreasing trend with substantial quarterly variation.  Investment efficiency, using retained earnings on assets as a measure, likewise displays a decreasing trend with notable quarterly fluctuations.  These large variations necessitate further analysis to identify underlying causes and potential implications.