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).



The financial statements for Q2 2022 to Q1 2023 reveal highly variable financial trends. Working capital efficiency shows significant increases in both liabilities and current assets on revenue, particularly in Q1 2023, following substantial decreases in previous quarters.  Cost efficiency, indicated by the ratio of retained earnings to revenue, displays a notable overall decreasing trend with considerable volatility. Investment efficiency, measured by retained earnings on assets, trends upward, though with substantial fluctuations. Earnings per share show significant increases and decreases throughout the reporting period, further emphasizing the overall volatility.