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 35.69 (%).Trend:Decrease 46.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.71 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 125.23 (%).Trend:Increase 241.13% than previous quarter

Overall: increasing (250.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 192.25 (%).Trend:Decrease 45.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 145.1 (%).Trend:Decrease 24.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 368.67 (%).Trend:Increase 154.08% than previous quarter

Overall: increasing (91.77%). 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 -797.98 (%).Trend:Decrease 43.39% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -614.06 (%).Trend:Decrease 23.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2539.94 (%).Trend:Increase 313.63% than previous quarter

Overall: decreasing (218.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.7 (%).Trend:Increase 15.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.88 (%).Trend:Increase 16.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.85 (%).Trend:Increase 74.17% than previous quarter

Overall: increasing (102.28%). Fluctuation: **Significant** (high 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 -317.58 (%).Trend:Increase 2.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -312.74 (%).Trend:Decrease 1.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -348.68 (%).Trend:Increase 11.49% than previous quarter

Overall: decreasing (9.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 85.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 2100.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.31 (USD).Trend:Increase 55.0% than previous quarter

Overall: decreasing (-3200.0%). Fluctuation: **Significant** (high variation).



The period analyzed spans Q2 2022 to Q1 2023.  Liabilities on revenue saw a substantial increase (250.88%), with significant volatility.  Current assets on revenue also increased (91.77%) with high variability.  The ratio of retained earnings to revenue decreased significantly (-218.3%), while the SG&A expense ratio rose sharply (102.28%), both with significant fluctuation. Retained earnings on assets and earnings per share both decreased considerably, demonstrating substantial variation.