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 32.88 (%).Trend:Decrease 44.76% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.75 (%).Trend:Decrease 24.73% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.16 (%).Trend:Increase 70.34% than previous quarter

Overall: increasing (28.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 135.99 (%).Trend:Decrease 47.23% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 99.66 (%).Trend:Decrease 26.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 284.14 (%).Trend:Increase 185.11% than previous quarter

Overall: increasing (108.94%). 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 -513.61 (%).Trend:Decrease 51.17% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -332.58 (%).Trend:Decrease 35.25% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -983.03 (%).Trend:Increase 195.58% than previous quarter

Overall: decreasing (91.4%). 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 -325.71 (%).Trend:Decrease 7.9% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -273.91 (%).Trend:Decrease 15.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -278.73 (%).Trend:Increase 1.76% than previous quarter

Overall: increasing (-14.42%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 80.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.27 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 85.19% than previous quarter

Overall: decreasing (-77.78%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2022 to Q1 2023 reveals significant fluctuations. Liabilities on revenue increased (28.22%), while current assets on revenue also showed a substantial increase (108.94%). The ratio of retained earnings to revenue worsened, decreasing by 91.4%, while retained earnings on assets improved (-14.42%). Earnings per share decreased significantly (-77.78%).