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 47.07 (%).Trend:Decrease 54.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.62 (%).Trend:Decrease 34.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 189.34 (%).Trend:Increase 518.35% than previous quarter

Overall: increasing (302.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 212.98 (%).Trend:Decrease 54.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 136.98 (%).Trend:Decrease 35.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 424.48 (%).Trend:Increase 209.88% than previous quarter

Overall: increasing (99.31%). 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 -920.14 (%).Trend:Decrease 53.13% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -611.39 (%).Trend:Decrease 33.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2036.58 (%).Trend:Increase 233.11% than previous quarter

Overall: decreasing (121.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 74.62 (%).Trend:Decrease 10.88% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69.52 (%).Trend:Decrease 6.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 85.46 (%).Trend:Increase 22.93% than previous quarter

Overall: increasing (14.53%). Fluctuation: **Neutral** (moderate 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 -375.45 (%).Trend:Increase 3.4% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -386.37 (%).Trend:Increase 2.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -368.16 (%).Trend:Decrease 4.71% than previous quarter

Overall: increasing (-1.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, significant fluctuations occurred across multiple financial metrics.  Liabilities on revenue increased considerably (302.25%), current assets on revenue increased (99.31%),  ratio of retained earnings to revenue decreased (121.33%). SG&A expenses increased moderately (14.53%), and retained earnings on assets increased slightly (-1.94%). All metrics showed significant fluctuation except for SG&A.