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 66.9 (%).Trend:Decrease 52.62% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 41.18 (%).Trend:Decrease 38.45% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 125.22 (%).Trend:Increase 204.08% than previous quarter

Overall: increasing (87.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 111.87 (%).Trend:Decrease 50.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.66 (%).Trend:Decrease 36.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 241.76 (%).Trend:Increase 242.15% than previous quarter

Overall: increasing (116.11%). 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 -28.07 (%).Trend:Decrease 52.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -18.35 (%).Trend:Decrease 34.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -31.64 (%).Trend:Increase 72.43% than previous quarter

Overall: decreasing (12.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.83 (%).Trend:Increase 1.03% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.03 (%).Trend:Increase 1.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.9 (%).Trend:Increase 7.89% than previous quarter

Overall: increasing (9.88%). Fluctuation: **Little** (low 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 -10.77 (%).Trend:Decrease 0.55% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -10.98 (%).Trend:Increase 1.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.28 (%).Trend:Decrease 42.81% than previous quarter

Overall: increasing (-41.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2022 to Q1 2023 shows significant fluctuations. Working capital efficiency demonstrates increasing current assets and liabilities on revenue, with substantial variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a decreasing trend, but with equally significant swings. SG&A expense ratios are steadily increasing with little variation. Investment efficiency, as measured by retained earnings on assets, is also increasing, but exhibits considerable volatility.  The provided data does not include earnings per share, which could offer further insights.