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 49.98 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.15 (%).Trend:Decrease 53.68% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 168.98 (%).Trend:Increase 629.94% than previous quarter

Overall: increasing (238.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 91.27 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 47.72 (%).Trend:Decrease 47.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 257.26 (%).Trend:Increase 439.1% than previous quarter

Overall: increasing (181.87%). 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 -59.72 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -35.15 (%).Trend:Decrease 41.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -225.23 (%).Trend:Increase 540.77% than previous quarter

Overall: decreasing (277.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.31 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.8 (%).Trend:Decrease 1.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.04 (%).Trend:Increase 41.64% than previous quarter

Overall: increasing (39.4%). Fluctuation: **Neutral** (moderate 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 -34.81 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -36.84 (%).Trend:Increase 5.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -51.84 (%).Trend:Increase 40.72% than previous quarter

Overall: decreasing (48.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.01 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.07 (USD).Trend:Decrease 800.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.32 (USD).Trend:Decrease 557.14% than previous quarter

Overall: decreasing (3100.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show significant volatility. Liabilities and current assets on revenue increased substantially, but with substantial variations.  Retained earnings to revenue ratios decreased sharply and significantly.  SG&A expense ratios increased, yet with less significant swings.  Retained earnings on assets and earnings per share show marked decreases.  This high fluctuation pattern necessitates further analysis to pinpoint the underlying causes of the substantial changes.