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 41.4 (%).Trend:Decrease 45.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.62 (%).Trend:Decrease 33.29% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.7 (%).Trend:Increase 163.22% than previous quarter

Overall: increasing (75.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 22.67 (%).Trend:Decrease 55.07% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 15.02 (%).Trend:Decrease 33.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 43.27 (%).Trend:Increase 188.08% than previous quarter

Overall: increasing (90.87%). 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 -32.82 (%).Trend:Decrease 64.22% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -16.24 (%).Trend:Decrease 50.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -35.01 (%).Trend:Increase 115.58% than previous quarter

Overall: decreasing (6.67%). 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 -18.22 (%).Trend:Decrease 22.67% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -10.95 (%).Trend:Decrease 39.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -8.56 (%).Trend:Decrease 21.83% than previous quarter

Overall: increasing (-53.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 102.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.01 (USD).Trend:Increase 42.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.01% than previous quarter

Overall: decreasing (-98.59%). Fluctuation: **Significant** (high variation).



Working capital efficiency (Q2 2022 – Q1 2023) shows increasing liabilities on revenue (75.6%) and current assets on revenue (90.87%), both with significant fluctuation.  Cost efficiency shows a slight decrease in the ratio of retained earnings to revenue (6.67%). Investment efficiency displays an increasing trend in retained earnings on assets (-53.02%). Earnings per share shows a significant decrease (-98.59%).