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 54.4 (%).Trend:Increase 8.19% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.78 (%).Trend:Decrease 34.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 101.09 (%).Trend:Increase 182.53% than previous quarter

Overall: increasing (85.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 108.77 (%).Trend:Decrease 40.89% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 67.71 (%).Trend:Decrease 37.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 182.1 (%).Trend:Increase 168.94% than previous quarter

Overall: increasing (67.42%). 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 -44.93 (%).Trend:Decrease 42.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -34.98 (%).Trend:Decrease 22.15% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -231.56 (%).Trend:Increase 561.98% than previous quarter

Overall: decreasing (415.38%). 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 -24.96 (%).Trend:Increase 0.65% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -30.78 (%).Trend:Increase 23.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -55.68 (%).Trend:Increase 80.9% than previous quarter

Overall: decreasing (123.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.59 (USD).Trend:Increase 84.88% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.42 (USD).Trend:Increase 52.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 77.27% than previous quarter

Overall: increasing (-65.41%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 reveals significant fluctuations across key metrics. Liabilities on revenue increased dramatically, from 54.4% to 101.09%, with notable volatility.  Current assets on revenue also exhibited substantial increases and decreases, ranging from 108.77% to 182.1%.  Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a significant negative trend, declining sharply from -44.93% to -231.56%.  Investment efficiency, as measured by retained earnings on assets, also displayed significant downward movement and substantial variation. Earnings per share, while showing an overall increasing trend, also fluctuated considerably.  These findings suggest potential instability and need for further investigation into the underlying causes of these substantial variations.