Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 79.34 (%).Trend:Increase 218.12% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.12 (%).Trend:Decrease 31.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.37 (%).Trend:Increase 140.89% than previous quarter

Overall: increasing (64.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 796.64 (%).Trend:Increase 280.97% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 365.91 (%).Trend:Decrease 54.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 310.73 (%).Trend:Decrease 15.08% than previous quarter

Overall: decreasing (-60.99%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.56 (%).Trend:Increase 41766.67% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 0.99 (%).Trend:Decrease 92.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -42.16 (%).Trend:Decrease 4358.59% than previous quarter

Overall: decreasing (-435.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.16 (%).Trend:Increase 17.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.47 (%).Trend:Decrease 7.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.38 (%).Trend:Increase 5.54% than previous quarter

Overall: decreasing (-2.1%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 0.92 (%).Trend:Increase 9100.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.15 (%).Trend:Decrease 83.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3.13 (%).Trend:Decrease 2186.67% than previous quarter

Overall: decreasing (-440.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2022 to Q1 2023 demonstrates a complex and volatile financial picture. Liabilities on revenue show an overall increasing trend with substantial fluctuation, while current assets on revenue show a decline.  The ratio of retained earnings to revenue and retained earnings on assets both display substantial decreases, implying substantial instability.  The SG&A expense ratio shows a relatively stable decrease.  The data suggests significant financial challenges and potential operational issues.