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 48.95 (%).Trend:Decrease 38.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.52 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 110.41 (%).Trend:Increase 219.84% than previous quarter

Overall: increasing (125.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 276.74 (%).Trend:Decrease 51.47% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 167.7 (%).Trend:Decrease 39.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 520.22 (%).Trend:Increase 210.21% than previous quarter

Overall: increasing (87.98%). 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 -417.1 (%).Trend:Decrease 48.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -285.44 (%).Trend:Decrease 31.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1066.48 (%).Trend:Increase 273.63% than previous quarter

Overall: decreasing (155.69%). 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 -103.13 (%).Trend:Increase 6.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -113.77 (%).Trend:Increase 10.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -133.66 (%).Trend:Increase 17.48% than previous quarter

Overall: decreasing (29.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 reveal notable volatility in financial metrics.  Liabilities on revenue increased significantly but with high fluctuation, suggesting operational adjustments.  Current assets on revenue also saw an increase, although with major quarter-to-quarter changes, potentially related to inventory or operational strategies. Cost efficiency, as measured by the ratio of retained earnings to revenue, displayed a significant downward trend with volatility.  Invest efficiency, measured by retained earnings on assets, also showed a decreasing trend, though with considerable fluctuation.  These findings highlight the need for further analysis to identify underlying factors behind these substantial changes.