Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 231.78 (%).Trend:Increase 190.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 112.22 (%).Trend:Decrease 51.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 240.9 (%).Trend:Increase 114.67% than previous quarter

Overall: increasing (3.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 294.04 (%).Trend:Increase 237.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132.52 (%).Trend:Decrease 54.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 301.93 (%).Trend:Increase 127.84% than previous quarter

Overall: increasing (2.68%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -62.77 (%).Trend:Increase 30.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -20.84 (%).Trend:Decrease 66.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 3.39 (%).Trend:Decrease 116.27% than previous quarter

Overall: increasing (-105.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets -6.82 (%).Trend:Decrease 56.75% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -4.79 (%).Trend:Decrease 29.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.39 (%).Trend:Decrease 108.14% than previous quarter

Overall: increasing (-105.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows fluctuating percentages for liabilities and current assets on revenue, increasing overall but with substantial quarter-to-quarter variations. Cost efficiency, measured by retained earnings to revenue, also displays significant fluctuation, with an overall increasing trend. Investment efficiency, measured by retained earnings on assets, shows a similar pattern of substantial fluctuation with an increasing overall trend.  Key takeaway is significant volatility across all examined financial metrics.