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 91.05 (%).Trend:Decrease 53.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 50.86 (%).Trend:Decrease 44.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 184.14 (%).Trend:Increase 262.05% than previous quarter

Overall: increasing (102.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 109.61 (%).Trend:Decrease 55.09% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.07 (%).Trend:Decrease 34.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 230.79 (%).Trend:Increase 220.23% than previous quarter

Overall: increasing (110.56%). 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 -384.13 (%).Trend:Decrease 53.33% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -251.52 (%).Trend:Decrease 34.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -801.49 (%).Trend:Increase 218.66% than previous quarter

Overall: decreasing (108.65%). 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 -118.29 (%).Trend:Increase 4.89% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -120.38 (%).Trend:Increase 1.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -125.21 (%).Trend:Increase 4.01% than previous quarter

Overall: decreasing (5.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, significant fluctuations occurred.  Liabilities on revenue increased overall (102.24%), similarly, current assets on revenue also increased (110.56%).  However, the ratio of retained earnings to revenue decreased (108.65%).  Retained earnings on assets showed an overall decrease (5.85%), indicating volatile financial performance.