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 123.32 (%).Trend:Decrease 47.31% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 82.57 (%).Trend:Decrease 33.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 228.25 (%).Trend:Increase 176.43% than previous quarter

Overall: increasing (85.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 120.58 (%).Trend:Decrease 49.11% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.05 (%).Trend:Decrease 34.44% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 231.45 (%).Trend:Increase 192.79% than previous quarter

Overall: increasing (91.95%). 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 -142.93 (%).Trend:Decrease 51.29% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -92.23 (%).Trend:Decrease 35.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -248.95 (%).Trend:Increase 169.92% than previous quarter

Overall: decreasing (74.18%). 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 -59.52 (%).Trend:Decrease 0.68% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -58.4 (%).Trend:Decrease 1.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -56.93 (%).Trend:Decrease 2.52% than previous quarter

Overall: increasing (-4.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 325.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.2 (USD).Trend:Increase 17.65% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 30.0% than previous quarter

Overall: increasing (-17.65%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 shows significant fluctuation.  Working capital efficiency, measured by liabilities and current assets on revenue, displays increasing trends but with large quarterly variations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a decreasing overall trend with substantial quarterly changes. Investment efficiency, measured by retained earnings on assets, shows a slight overall increase but substantial fluctuation. Earnings per share also display a considerable increase, but with significant quarterly variation.  The high variability across quarters suggests potential issues requiring further investigation.