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 66.29 (%).Trend:Decrease 48.15% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.51 (%).Trend:Decrease 34.36% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 117.64 (%).Trend:Increase 170.37% than previous quarter

Overall: increasing (77.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 155.51 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 100.29 (%).Trend:Decrease 35.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 276.35 (%).Trend:Increase 175.55% than previous quarter

Overall: increasing (77.71%). 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 -66.14 (%).Trend:Decrease 53.8% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -41.71 (%).Trend:Decrease 36.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -100.05 (%).Trend:Increase 139.87% than previous quarter

Overall: decreasing (51.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.53 (%).Trend:Decrease 4.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.28 (%).Trend:Increase 5.16% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.53 (%).Trend:Decrease 4.91% than previous quarter

Overall: stable (0.0%). 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 -22.33 (%).Trend:Decrease 3.75% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -22.07 (%).Trend:Decrease 1.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -19.29 (%).Trend:Decrease 12.6% than previous quarter

Overall: increasing (-13.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.05 (USD).Trend:Decrease 138.46% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.13 (USD).Trend:Increase 160.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.32 (USD).Trend:Increase 146.15% than previous quarter

Overall: increasing (540.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show significant fluctuations across key metrics.  Working capital efficiency, current assets on revenue, and liabilities on revenue all experienced substantial increases and decreases across the quarters, with large percentage changes.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a consistent downward trend with significant variability.  Selling, general, and administrative (SG&A) expense ratios remain stable. Investment efficiency, measured by retained earnings on assets, shows a slight overall increase but with considerable quarter-to-quarter volatility.  Earnings per share also show significant growth but with substantial fluctuation.