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 561.86 (%).Trend:Decrease 47.48% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 505.68 (%).Trend:Decrease 10.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1701.34 (%).Trend:Increase 236.45% than previous quarter

Overall: increasing (202.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 387.39 (%).Trend:Decrease 49.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 231.31 (%).Trend:Decrease 40.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 889.26 (%).Trend:Increase 284.45% than previous quarter

Overall: increasing (129.55%). 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 -3059.46 (%).Trend:Decrease 49.07% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2036.2 (%).Trend:Decrease 33.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -7334.9 (%).Trend:Increase 260.22% than previous quarter

Overall: decreasing (139.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 111.41 (%).Trend:Increase 2.17% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 109.2 (%).Trend:Decrease 1.98% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 130.87 (%).Trend:Increase 19.84% than previous quarter

Overall: increasing (17.47%). 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 -26.11 (%).Trend:Increase 2.27% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -26.77 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -27.98 (%).Trend:Increase 4.52% than previous quarter

Overall: decreasing (7.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 show considerable variability. Liabilities on revenue increased significantly (202.8%), with substantial fluctuations.  Current assets on revenue also increased (129.55%), but with similar large swings. The ratio of retained earnings to revenue decreased markedly (139.74%), and this metric also exhibited considerable variation. The SG&A expense ratio, however, showed a moderate increase (17.47%) with minimal volatility. Investment efficiency declined (7.16%) with a significant fluctuation.