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 77.47 (%).Trend:Decrease 84.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 60.58 (%).Trend:Decrease 21.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 195.07 (%).Trend:Increase 222.0% than previous quarter

Overall: increasing (151.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 233.0 (%).Trend:Decrease 81.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 204.29 (%).Trend:Decrease 12.32% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 919.32 (%).Trend:Increase 350.01% than previous quarter

Overall: increasing (294.56%). 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 -370.0 (%).Trend:Decrease 85.65% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -347.38 (%).Trend:Decrease 6.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1378.31 (%).Trend:Increase 296.77% than previous quarter

Overall: decreasing (272.52%). 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 -94.26 (%).Trend:Decrease 14.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -97.8 (%).Trend:Increase 3.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -96.7 (%).Trend:Decrease 1.12% than previous quarter

Overall: decreasing (2.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2022-Q1 2023 data reveals significant increases in liabilities (151.8%) and current assets (294.56%) on revenue, indicating substantial fluctuation.  Conversely, the ratio of retained earnings to revenue decreased dramatically (272.52%), and retained earnings on assets showed a minor decline (2.59%), both demonstrating high variability.