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 83.07 (%).Trend:Decrease 40.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 50.42 (%).Trend:Decrease 39.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 124.22 (%).Trend:Increase 146.37% than previous quarter

Overall: increasing (49.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 78.48 (%).Trend:Decrease 58.03% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 47.78 (%).Trend:Decrease 39.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 114.47 (%).Trend:Increase 139.58% than previous quarter

Overall: increasing (45.86%). 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 -952.86 (%).Trend:Decrease 49.21% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -631.82 (%).Trend:Decrease 33.69% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1964.78 (%).Trend:Increase 210.97% than previous quarter

Overall: decreasing (106.2%). 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 -264.12 (%).Trend:Increase 5.62% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -270.97 (%).Trend:Increase 2.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -291.94 (%).Trend:Increase 7.74% than previous quarter

Overall: decreasing (10.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.22 (USD).Trend:Increase 22.22% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.26 (USD).Trend:Increase 18.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 103.85% than previous quarter

Overall: decreasing (-104.55%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2022 to Q1 2023 reveals significant increases in liabilities on revenue (49.54%) and current assets on revenue (45.86%), both showing high variability.  The ratio of retained earnings to revenue significantly decreased (106.2%) with high variation.  Retained earnings on assets decreased (10.53%) significantly. Earnings per share decreased drastically (-104.55%) with significant fluctuation.