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 33.32 (%).Trend:Decrease 53.54% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.64 (%).Trend:Decrease 38.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71.87 (%).Trend:Increase 248.21% than previous quarter

Overall: increasing (115.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 81.57 (%).Trend:Decrease 51.93% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.61 (%).Trend:Decrease 34.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 157.77 (%).Trend:Increase 194.29% than previous quarter

Overall: increasing (93.42%). 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 -91.14 (%).Trend:Decrease 47.52% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -61.25 (%).Trend:Decrease 32.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -200.94 (%).Trend:Increase 228.07% than previous quarter

Overall: decreasing (120.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.15 (%).Trend:Increase 6.09% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.1 (%).Trend:Decrease 9.42% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.36 (%).Trend:Increase 2.57% than previous quarter

Overall: decreasing (-7.09%). 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 -40.3 (%).Trend:Increase 7.96% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -41.82 (%).Trend:Increase 3.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -46.66 (%).Trend:Increase 11.57% than previous quarter

Overall: decreasing (15.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2022 to Q1 2023 shows significant fluctuations.  Working capital efficiency, measured by liabilities and current assets on revenue, is increasing but with highly variable trends, jumping significantly in Q1 2023. Cost efficiency, as indicated by the ratio of retained earnings to revenue, demonstrates a substantial decrease with substantial volatility.  Selling, General & Administrative (SG&A) expense ratio shows a slight decline overall, with minor fluctuations. Investment efficiency, as reflected in retained earnings on assets, is also decreasing, exhibiting substantial variations.  Overall, the financial data suggests significant volatility and potential instability in the company's financial performance.