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 64.13 (%).Trend:Decrease 46.12% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 44.33 (%).Trend:Decrease 30.87% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.36 (%).Trend:Increase 171.51% than previous quarter

Overall: increasing (87.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 229.79 (%).Trend:Decrease 54.49% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 137.59 (%).Trend:Decrease 40.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 467.19 (%).Trend:Increase 239.55% than previous quarter

Overall: increasing (103.31%). 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 -433.31 (%).Trend:Decrease 43.92% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -298.52 (%).Trend:Decrease 31.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -868.64 (%).Trend:Increase 190.98% than previous quarter

Overall: decreasing (100.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75.73 (%).Trend:Decrease 0.42% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 73.76 (%).Trend:Decrease 2.6% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.89 (%).Trend:Decrease 16.09% than previous quarter

Overall: decreasing (-18.28%). Fluctuation: **Little** (low 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 -159.33 (%).Trend:Increase 21.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -178.37 (%).Trend:Increase 11.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -159.23 (%).Trend:Decrease 10.73% than previous quarter

Overall: increasing (-0.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -2.95 (USD).Trend:Increase 103.45% than previous quarter
Year 2022 Quarter 3: Earning Per Share -4.2 (USD).Trend:Increase 42.37% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 76.19% than previous quarter

Overall: increasing (-66.1%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue showed significant increases (87.68% and 103.31% respectively), indicating improved working capital.  Ratio of retained earnings to revenue decreased significantly (-100.47%), however,  SG&A expenses decreased (-18.28%).  Retained earnings on assets showed little change, and earnings per share increased (-66.1%).  Overall, significant fluctuations exist.