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 81.9 (%).Trend:Decrease 48.66% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 54.87 (%).Trend:Decrease 33.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 161.96 (%).Trend:Increase 195.17% than previous quarter

Overall: increasing (97.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 560.35 (%).Trend:Decrease 55.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 343.29 (%).Trend:Decrease 38.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 703.42 (%).Trend:Increase 104.91% than previous quarter

Overall: increasing (25.53%). 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 -1150.87 (%).Trend:Decrease 48.1% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -824.19 (%).Trend:Decrease 28.39% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2375.46 (%).Trend:Increase 188.22% than previous quarter

Overall: decreasing (106.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 114.48 (%).Trend:Decrease 2.13% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 114.43 (%).Trend:Decrease 0.04% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 104.36 (%).Trend:Decrease 8.8% than previous quarter

Overall: decreasing (-8.84%). 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 -176.23 (%).Trend:Increase 13.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -199.47 (%).Trend:Increase 13.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -265.45 (%).Trend:Increase 33.08% than previous quarter

Overall: decreasing (50.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, Liabilities on Revenue increased significantly (97.75%), and Current Assets on Revenue also increased (25.53%), showing fluctuating working capital. The Ratio of Retained Earnings to Revenue decreased sharply (-106.41%), while SG&A expenses decreased steadily (-8.84%).  Retained Earnings on Assets also declined significantly (-50.63%), indicating a need for improved profitability and investment strategies.  Earnings Per Share data is missing.