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 4297.37 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 3585.94 (%).Trend:Decrease 16.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 4869.09 (%).Trend:Increase 35.78% than previous quarter

Overall: increasing (13.3%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 4834.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 4539.84 (%).Trend:Decrease 6.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 14744.69 (%).Trend:Increase 224.78% than previous quarter

Overall: increasing (205.01%). 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 -113741.34 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -113752.12 (%).Trend:Increase 0.01% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -166736.67 (%).Trend:Increase 46.58% than previous quarter

Overall: decreasing (46.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2101.62 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3005.12 (%).Trend:Increase 42.99% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1568.84 (%).Trend:Decrease 47.79% than previous quarter

Overall: decreasing (-25.35%). 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 -686.9 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -772.93 (%).Trend:Increase 12.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -573.09 (%).Trend:Decrease 25.85% than previous quarter

Overall: increasing (-16.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -3.02 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -3.0 (USD).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.21 (USD).Trend:Decrease 107.0% than previous quarter

Overall: increasing (-106.95%). Fluctuation: **Significant** (high variation).



The analysis covers Q2 2022 to Q1 2023, showing significant fluctuations across key metrics. Liabilities on revenue increased overall (13.3%), but current assets on revenue showed a substantial increase (205.01%).  Cost efficiency metrics revealed significant variation, with retained earnings to revenue decreasing (46.59%) and SG&A expense ratio decreasing (-25.35%). Retained earnings on assets increased (-16.57%) while Earnings Per Share increased (-106.95%).  Outliers and zero values need to be reviewed.