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 21.2 (%).Trend:Decrease 56.94% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.52 (%).Trend:Decrease 22.08% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.23 (%).Trend:Increase 252.48% than previous quarter

Overall: increasing (174.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 40.52 (%).Trend:Decrease 56.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 31.59 (%).Trend:Decrease 22.04% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 163.88 (%).Trend:Increase 418.77% than previous quarter

Overall: increasing (304.44%). 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 -24.68 (%).Trend:Decrease 50.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -14.84 (%).Trend:Decrease 39.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -41.64 (%).Trend:Increase 180.59% than previous quarter

Overall: decreasing (68.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.99 (%).Trend:Decrease 5.71% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Increase 0.48% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.31 (%).Trend:Increase 5.78% than previous quarter

Overall: increasing (6.29%). 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 -8.98 (%).Trend:Increase 4.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -8.07 (%).Trend:Decrease 10.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -7.72 (%).Trend:Decrease 4.34% than previous quarter

Overall: increasing (-14.03%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 reveal significant fluctuations. Liabilities on revenue and current assets on revenue show a substantial increase in Q1 2023 after initial decrease, exhibiting considerable volatility. The ratio of retained earnings to revenue decreased, but with significant quarterly variations. SG&A expense ratio shows a moderate, increasing trend. Investment efficiency reveals substantial fluctuations in retained earnings on assets. Earnings data isn't detailed, but the overall trend is unclear. The highly variable nature of the metrics necessitate a thorough evaluation of the underlying causes.