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 65.51 (%).Trend:Decrease 59.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 31.25 (%).Trend:Decrease 52.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 176.93 (%).Trend:Increase 466.18% than previous quarter

Overall: increasing (170.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 145.01 (%).Trend:Decrease 64.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 75.46 (%).Trend:Decrease 47.96% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 436.63 (%).Trend:Increase 478.62% than previous quarter

Overall: increasing (201.1%). 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 78.37 (%).Trend:Decrease 70.77% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 37.22 (%).Trend:Decrease 52.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 174.31 (%).Trend:Increase 368.32% than previous quarter

Overall: increasing (122.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.98 (%).Trend:Decrease 41.31% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.42 (%).Trend:Decrease 9.76% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.4 (%).Trend:Increase 69.21% than previous quarter

Overall: increasing (52.69%). Fluctuation: **Significant** (high 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 28.33 (%).Trend:Decrease 2.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 25.57 (%).Trend:Decrease 9.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.24 (%).Trend:Decrease 20.84% than previous quarter

Overall: decreasing (-28.56%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.08 (USD).Trend:Decrease 553.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share -3.91 (USD).Trend:Decrease 195.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.17 (USD).Trend:Decrease 70.08% than previous quarter

Overall: decreasing (-128.68%). Fluctuation: **Significant** (high variation).



The provided responses highlight significant fluctuations across various financial metrics from Q2 2022 to Q1 2023.  Working capital metrics—liabilities and current assets on revenue—exhibited considerable volatility, with substantial increases and decreases. Cost efficiency, including the ratio of retained earnings to revenue and the SG&A expense ratio, displayed similar significant fluctuations. Investment efficiency, measured by retained earnings on assets, shows a steady, but moderate, decline. Earnings per share remain consistently negative, fluctuating substantially during this period.