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 37.53 (%).Trend:Decrease 48.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.18 (%).Trend:Decrease 35.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 142.77 (%).Trend:Increase 490.45% than previous quarter

Overall: increasing (280.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 102.59 (%).Trend:Decrease 46.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 77.56 (%).Trend:Decrease 24.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 548.01 (%).Trend:Increase 606.56% than previous quarter

Overall: increasing (434.17%). 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 -74.07 (%).Trend:Decrease 57.16% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -43.5 (%).Trend:Decrease 41.27% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -296.78 (%).Trend:Increase 582.25% than previous quarter

Overall: decreasing (300.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.38 (%).Trend:Decrease 7.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.6 (%).Trend:Increase 4.09% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.96 (%).Trend:Increase 185.0% than previous quarter

Overall: increasing (196.65%). Fluctuation: **Significant** (high 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 -35.65 (%).Trend:Decrease 16.47% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -28.7 (%).Trend:Decrease 19.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -26.49 (%).Trend:Decrease 7.7% than previous quarter

Overall: increasing (-25.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 95.74% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.28 (USD).Trend:Increase 39.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 102.34% than previous quarter

Overall: decreasing (-103.26%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show significant fluctuations across key metrics. Working capital efficiency exhibits increasing trends for both liabilities and current assets on revenue, marked by substantial variation. Cost efficiency displays a declining ratio of retained earnings to revenue with significant fluctuation, and a rising SG&A expense ratio.  Investment efficiency shows an increasing trend in retained earnings on assets, though with considerable variation. Earnings per share experienced a significant decrease overall, highlighting substantial quarterly volatility.