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 155.73 (%).Trend:Decrease 54.05% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 320.81 (%).Trend:Increase 106.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1403.87 (%).Trend:Increase 337.6% than previous quarter

Overall: increasing (801.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 334.04 (%).Trend:Decrease 61.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 182.12 (%).Trend:Decrease 45.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 946.91 (%).Trend:Increase 419.94% than previous quarter

Overall: increasing (183.47%). 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 -1852.73 (%).Trend:Decrease 56.96% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1208.49 (%).Trend:Decrease 34.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5940.74 (%).Trend:Increase 391.58% than previous quarter

Overall: decreasing (220.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 166.52 (%).Trend:Decrease 16.22% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 152.18 (%).Trend:Decrease 8.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 191.82 (%).Trend:Increase 26.05% than previous quarter

Overall: increasing (15.19%). Fluctuation: **Neutral** (moderate 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 -533.08 (%).Trend:Increase 12.27% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -636.22 (%).Trend:Increase 19.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -612.35 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (14.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 show significant fluctuations in financial indicators.  Liabilities on revenue saw a substantial increase from Q3 2022 to Q1 2023, while exhibiting a decrease in Q2 2023.  Current assets on revenue also showed high volatility, increasing significantly in Q1 2023.  Cost efficiency, as shown by the ratio of retained earnings to revenue, decreased significantly throughout the period, but shows a large increase in Q1.  SG&A expense ratio increased with a neutral variation.  Investment efficiency displays a consistent decline with substantial quarterly swings.