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 149.23 (%).Trend:Decrease 48.72% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 104.49 (%).Trend:Decrease 29.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 296.52 (%).Trend:Increase 183.78% than previous quarter

Overall: increasing (98.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 219.45 (%).Trend:Decrease 51.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 157.62 (%).Trend:Decrease 28.17% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 450.68 (%).Trend:Increase 185.93% than previous quarter

Overall: increasing (105.37%). 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 -218.26 (%).Trend:Decrease 48.77% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -145.47 (%).Trend:Decrease 33.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -408.73 (%).Trend:Increase 180.97% than previous quarter

Overall: decreasing (87.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -55.41 (%).Trend:Increase 1.02% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -53.73 (%).Trend:Decrease 3.03% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -54.23 (%).Trend:Increase 0.93% than previous quarter

Overall: increasing (-2.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.47 (USD).Trend:Increase 113.64% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.64 (USD).Trend:Increase 36.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 65.62% than previous quarter

Overall: increasing (-53.19%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2022 to Q1 2023 data shows significant increases in liabilities on revenue (98.7%) and current assets on revenue (105.37%), indicating potential growth or unsustainable increases in debt.  The ratio of retained earnings to revenue decreased significantly (87.27%), while retained earnings on assets showed a slight increase (-2.13%).  Earnings per share increased (-53.19%).  High variability is observed across all metrics.