Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 148.5 (%).Trend:Decrease 57.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 92.65 (%).Trend:Decrease 37.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 253.71 (%).Trend:Increase 173.84% than previous quarter

Overall: increasing (70.85%). 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 -155.8 (%).Trend:Decrease 52.99% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -102.16 (%).Trend:Decrease 34.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -292.62 (%).Trend:Increase 186.43% than previous quarter

Overall: decreasing (87.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.88 (%).Trend:Decrease 5.39% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.0 (%).Trend:Increase 0.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.62 (%).Trend:Decrease 1.81% than previous quarter

Overall: decreasing (-1.25%). 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 -41.37 (%).Trend:Decrease 0.41% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -42.28 (%).Trend:Increase 2.2% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -43.56 (%).Trend:Increase 3.03% than previous quarter

Overall: decreasing (5.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with current assets on revenue decreasing in Q2 2022 and Q3 2022, before increasing substantially in Q1 2023.  Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibits significant fluctuations, decreasing steadily throughout the period analyzed.  The Selling, General & Administrative (SG&A) expense ratio displays a more stable downward trend. Investment efficiency, as measured by retained earnings on assets, also shows significant variation, trending downwards.  Overall, the financial statements indicate substantial volatility across all key metrics from Q2 2022 to Q1 2023.