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 35.69 (%).Trend:Decrease 46.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.71 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 125.23 (%).Trend:Increase 241.13% than previous quarter

Overall: increasing (250.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 192.25 (%).Trend:Decrease 45.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 145.1 (%).Trend:Decrease 24.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 368.67 (%).Trend:Increase 154.08% than previous quarter

Overall: increasing (91.77%). 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 -797.98 (%).Trend:Decrease 43.39% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -614.06 (%).Trend:Decrease 23.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2539.94 (%).Trend:Increase 313.63% than previous quarter

Overall: decreasing (218.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.7 (%).Trend:Increase 15.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.88 (%).Trend:Increase 16.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.85 (%).Trend:Increase 74.17% than previous quarter

Overall: increasing (102.28%). 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 -317.58 (%).Trend:Increase 2.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -312.74 (%).Trend:Decrease 1.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -348.68 (%).Trend:Increase 11.49% than previous quarter

Overall: decreasing (9.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 85.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 2100.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.31 (USD).Trend:Increase 55.0% than previous quarter

Overall: decreasing (-3200.0%). Fluctuation: **Significant** (high variation).



The financial data from Q2 2022 to Q1 2023 reveals significant fluctuations across key metrics. Liabilities and current assets on revenue show substantial increases, indicating potential growth but also instability.  A sharp decrease in the ratio of retained earnings to revenue suggests concerns.  SG&A expenses increased dramatically, potentially impacting profitability. Retained earnings on assets declined, and earnings per share experienced a dramatic fall.