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 36.13 (%).Trend:Decrease 56.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.94 (%).Trend:Decrease 36.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 78.52 (%).Trend:Increase 242.28% than previous quarter

Overall: increasing (117.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 113.68 (%).Trend:Decrease 52.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.94 (%).Trend:Decrease 35.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 234.04 (%).Trend:Increase 220.87% than previous quarter

Overall: increasing (105.88%). 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 8.48 (%).Trend:Decrease 45.43% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 2.46 (%).Trend:Decrease 70.99% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -34.07 (%).Trend:Decrease 1484.96% than previous quarter

Overall: decreasing (-501.77%). 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 4.12 (%).Trend:Increase 15.08% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 1.85 (%).Trend:Decrease 55.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -6.51 (%).Trend:Decrease 451.89% than previous quarter

Overall: decreasing (-258.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, significant fluctuations are observed. Liabilities on revenue increased substantially (117.33%), mirroring a rise in current assets on revenue (105.88%). However, the ratio of retained earnings to revenue experienced a drastic decrease (-501.77%),  along with a sharp decline in retained earnings on assets (-258.01%). This indicates serious profitability and investment concerns.