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 44.44 (%).Trend:Decrease 50.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.13 (%).Trend:Decrease 38.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 107.41 (%).Trend:Increase 295.91% than previous quarter

Overall: increasing (141.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 184.01 (%).Trend:Decrease 54.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 109.08 (%).Trend:Decrease 40.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 306.51 (%).Trend:Increase 181.0% than previous quarter

Overall: increasing (66.57%). 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 -10827.68 (%).Trend:Decrease 49.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -7264.64 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -22414.06 (%).Trend:Increase 208.54% than previous quarter

Overall: decreasing (107.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.05 (%).Trend:Decrease 0.14% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.11 (%).Trend:Increase 0.21% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.85 (%).Trend:Decrease 8.04% than previous quarter

Overall: decreasing (-7.84%). 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 -3439.81 (%).Trend:Increase 7.55% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3702.34 (%).Trend:Increase 7.63% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3939.06 (%).Trend:Increase 6.39% than previous quarter

Overall: decreasing (14.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations characterize the financial data from Q2 2022 to Q1 2023. Liabilities on revenue and current assets on revenue show overall increases despite significant quarter-to-quarter variations.  The ratio of retained earnings to revenue exhibits a substantial overall decrease. In contrast, the SG&A expense ratio demonstrates a minor overall decrease, suggesting relatively stable cost management. Retained earnings on assets show an overall decrease.