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 1697.5 (%).Trend:Decrease 46.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 994.21 (%).Trend:Decrease 41.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1446.57 (%).Trend:Increase 45.5% than previous quarter

Overall: decreasing (-14.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 2362.32 (%).Trend:Decrease 50.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 1399.6 (%).Trend:Decrease 40.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2736.55 (%).Trend:Increase 95.52% than previous quarter

Overall: increasing (15.84%). 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 -135.78 (%).Trend:Decrease 46.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -104.11 (%).Trend:Decrease 23.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -272.47 (%).Trend:Increase 161.71% than previous quarter

Overall: decreasing (100.67%). 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 -3.92 (%).Trend:Increase 14.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -5.01 (%).Trend:Increase 27.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.77 (%).Trend:Increase 35.13% than previous quarter

Overall: decreasing (72.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 reveal significant quarter-to-quarter fluctuations in key metrics. Liabilities on revenue decreased overall but with substantial changes within each quarter. Current assets on revenue showed a slight overall increase but with notable swings. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibited a clear downward trend, though with large variations among quarters. Investment efficiency, represented by retained earnings on assets, showed a consistent decrease marked by fluctuations throughout the period.