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 163.15 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 121.11 (%).Trend:Decrease 25.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 210.9 (%).Trend:Increase 74.14% than previous quarter

Overall: increasing (29.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 613.15 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 421.69 (%).Trend:Decrease 31.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 795.83 (%).Trend:Increase 88.72% than previous quarter

Overall: increasing (29.79%). 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 -1477.51 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -996.97 (%).Trend:Decrease 32.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2112.01 (%).Trend:Increase 111.84% than previous quarter

Overall: decreasing (42.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.49 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 87.81 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 57.52 (%).Trend:Decrease 34.49% than previous quarter

Overall: decreasing (-28.54%). 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 -178.83 (%).Trend:Increase 8.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -179.95 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -198.81 (%).Trend:Increase 10.48% than previous quarter

Overall: decreasing (11.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -4.29 (USD).Trend:Increase 114.5% than previous quarter
Year 2022 Quarter 3: Earning Per Share -7.0 (USD).Trend:Increase 63.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 85.71% than previous quarter

Overall: increasing (-76.69%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, Liabilities on Revenue and Current Assets on Revenue both show overall increases, though with significant fluctuations. The Ratio of Retained Earnings to Revenue decreased overall. The SG&A Expense Ratio decreased, showing a more moderate variation. Retained Earnings on Assets decreased overall, and Earnings Per Share increased overall, both exhibiting significant fluctuations.