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 56.29 (%).Trend:Decrease 54.53% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.7 (%).Trend:Decrease 31.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 107.75 (%).Trend:Increase 178.42% than previous quarter

Overall: increasing (91.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 148.18 (%).Trend:Decrease 49.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 93.93 (%).Trend:Decrease 36.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 284.09 (%).Trend:Increase 202.45% than previous quarter

Overall: increasing (91.72%). 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 -208.98 (%).Trend:Decrease 53.24% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -131.13 (%).Trend:Decrease 37.25% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -362.03 (%).Trend:Increase 176.08% than previous quarter

Overall: decreasing (73.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Decrease 6.06% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.82 (%).Trend:Decrease 3.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.09 (%).Trend:Decrease 6.7% than previous quarter

Overall: decreasing (-10.18%). 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 -84.74 (%).Trend:Decrease 3.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -84.5 (%).Trend:Decrease 0.28% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -80.48 (%).Trend:Decrease 4.76% than previous quarter

Overall: increasing (-5.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 100.62% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.88 (USD).Trend:Increase 28700.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 111.81% than previous quarter

Overall: decreasing (-3500.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 exhibits significant volatility.  Working capital efficiency shows significant increases in both liabilities and current assets on revenue, although liabilities increased from Q3 to Q1 2023, while current assets experienced a similar increase. Cost efficiency displays a decreasing SG&A expense ratio with little fluctuation, but the retained earnings ratio shows substantial volatility, indicating a decrease overall. Investment efficiency remains volatile with increasing trends, but substantial variation.  Earnings per share demonstrate a significant decline in 2023 Q1.