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 81.37 (%).Trend:Decrease 50.93% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 55.93 (%).Trend:Decrease 31.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 160.46 (%).Trend:Increase 186.89% than previous quarter

Overall: increasing (97.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 269.07 (%).Trend:Decrease 51.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 180.52 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 511.3 (%).Trend:Increase 183.24% than previous quarter

Overall: increasing (90.02%). 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 -19.14 (%).Trend:Decrease 51.2% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -14.37 (%).Trend:Decrease 24.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -46.99 (%).Trend:Increase 227.0% than previous quarter

Overall: decreasing (145.51%). 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 -5.55 (%).Trend:Decrease 1.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -6.19 (%).Trend:Increase 11.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -7.21 (%).Trend:Increase 16.48% than previous quarter

Overall: decreasing (29.91%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (97.2%), and current assets on revenue also increased substantially (90.02%), both with high fluctuation.  The ratio of retained earnings to revenue decreased significantly (145.51%), indicating significant volatility. Retained earnings on assets decreased (29.91%) with high variation. This indicates high variability across key financial health metrics.