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 54.1 (%).Trend:Decrease 47.86% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.78 (%).Trend:Decrease 20.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.92 (%).Trend:Increase 182.66% than previous quarter

Overall: increasing (123.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 59.47 (%).Trend:Decrease 46.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 49.2 (%).Trend:Decrease 17.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 133.66 (%).Trend:Increase 171.67% than previous quarter

Overall: increasing (124.75%). 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 -314.25 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -197.62 (%).Trend:Decrease 37.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -526.01 (%).Trend:Increase 166.17% than previous quarter

Overall: decreasing (67.39%). 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 -247.13 (%).Trend:Decrease 4.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -213.2 (%).Trend:Decrease 13.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -210.24 (%).Trend:Decrease 1.39% than previous quarter

Overall: increasing (-14.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 200.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.07 (USD).Trend:Increase 600.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 128.57% than previous quarter

Overall: decreasing (-300.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show a picture of significant volatility in various financial metrics. Working capital efficiency reveals substantial increases in both liabilities and current assets on revenue, particularly in Q1 2023.  Cost efficiency displays a substantial decrease in the ratio of retained earnings to revenue, despite fluctuating patterns. Investment efficiency displays an upward trend in retained earnings on assets, but significant variations occur over the reporting period. Earning per share show significant increases and decreases.  The fluctuations suggest a need for further analysis to evaluate the long-term financial health.