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 161.08 (%).Trend:Decrease 49.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 107.74 (%).Trend:Decrease 33.11% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 285.65 (%).Trend:Increase 165.13% than previous quarter

Overall: increasing (77.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 507.88 (%).Trend:Decrease 57.68% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 311.05 (%).Trend:Decrease 38.76% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 698.56 (%).Trend:Increase 124.58% than previous quarter

Overall: increasing (37.54%). 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 -238.9 (%).Trend:Decrease 44.31% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -171.69 (%).Trend:Decrease 28.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -458.55 (%).Trend:Increase 167.08% than previous quarter

Overall: decreasing (91.94%). 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 -15.15 (%).Trend:Decrease 51.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -17.5 (%).Trend:Increase 15.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -21.03 (%).Trend:Increase 20.17% than previous quarter

Overall: decreasing (38.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -2.72 (USD).Trend:Increase 227.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share -4.17 (USD).Trend:Increase 53.31% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.56 (USD).Trend:Decrease 62.59% than previous quarter

Overall: increasing (-42.65%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 reveal significant fluctuations. Liabilities on revenue are increasing overall, with substantial swings between quarters.  Current assets on revenue also show an overall increase but with similar volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays an overall declining trend, while investment efficiency (retained earnings on assets) also shows a declining trend with significant variation. Earnings per share show a mixed trend, fluctuating significantly between quarters but increasing overall.