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 134.55 (%).Trend:Decrease 59.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 387.31 (%).Trend:Increase 187.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 251.36 (%).Trend:Decrease 35.1% than previous quarter

Overall: increasing (86.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 638.16 (%).Trend:Decrease 58.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 1394.44 (%).Trend:Increase 118.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2508.76 (%).Trend:Increase 79.91% than previous quarter

Overall: increasing (293.12%). 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 -7259.67 (%).Trend:Decrease 45.32% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2298.69 (%).Trend:Decrease 68.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -8409.32 (%).Trend:Increase 265.83% than previous quarter

Overall: decreasing (15.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 143.64 (%).Trend:Decrease 0.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 139.26 (%).Trend:Decrease 3.05% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 184.15 (%).Trend:Increase 32.23% than previous quarter

Overall: increasing (28.2%). Fluctuation: **Neutral** (moderate 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 -487.91 (%).Trend:Decrease 1.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -110.49 (%).Trend:Decrease 77.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -162.66 (%).Trend:Increase 47.22% than previous quarter

Overall: increasing (-66.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.45 (USD).Trend:Increase 32.35% than previous quarter
Year 2022 Quarter 3: Earning Per Share 11.66 (USD).Trend:Decrease 2691.11% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.35 (USD).Trend:Decrease 103.0% than previous quarter

Overall: increasing (-22.22%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, Liabilities on Revenue increased significantly (86.82%), fluctuating greatly. Current assets on Revenue also increased significantly (293.12%), showing high variability.  The Ratio of Retained Earnings to Revenue decreased overall (15.84%), with substantial fluctuation. SG&A Expense Ratio increased (28.2%) but with moderate variation. Retained Earnings on Assets increased (-66.66%), demonstrating significant fluctuation.  Earnings Per Share increased (-22.22%) with significant fluctuation.