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 43.73 (%).Trend:Decrease 46.82% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.84 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 78.33 (%).Trend:Increase 153.99% than previous quarter

Overall: increasing (79.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 280.66 (%).Trend:Decrease 57.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 177.11 (%).Trend:Decrease 36.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 482.49 (%).Trend:Increase 172.42% than previous quarter

Overall: increasing (71.91%). 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 -146.48 (%).Trend:Decrease 45.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -112.3 (%).Trend:Decrease 23.33% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -381.79 (%).Trend:Increase 239.97% than previous quarter

Overall: decreasing (160.64%). 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 -20.7 (%).Trend:Increase 13.99% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -24.95 (%).Trend:Increase 20.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -31.25 (%).Trend:Increase 25.25% than previous quarter

Overall: decreasing (50.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 143.9% than previous quarter
Year 2022 Quarter 3: Earning Per Share -5.63 (USD).Trend:Increase 87.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.84 (USD).Trend:Decrease 67.32% than previous quarter

Overall: increasing (-38.67%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2022 to Q1 2023 data reveals significant fluctuations. Liabilities on revenue increased overall (79.12%), and current assets on revenue also increased (71.91%). Conversely, the ratio of retained earnings to revenue decreased significantly (-160.64%). Retained earnings on assets decreased (-50.97%), while earnings per share showed an overall increase (-38.67%).  Substantial quarter-to-quarter variation is evident across all metrics.