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 74.34 (%).Trend:Decrease 37.5% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 63.97 (%).Trend:Decrease 13.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 222.72 (%).Trend:Increase 248.16% than previous quarter

Overall: increasing (199.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 133.58 (%).Trend:Decrease 51.78% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 94.39 (%).Trend:Decrease 29.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 302.2 (%).Trend:Increase 220.16% than previous quarter

Overall: increasing (126.23%). 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 -57.39 (%).Trend:Decrease 51.12% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -40.02 (%).Trend:Decrease 30.27% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -156.33 (%).Trend:Increase 290.63% than previous quarter

Overall: decreasing (172.4%). 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 -30.94 (%).Trend:Decrease 12.33% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -31.86 (%).Trend:Increase 2.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -39.33 (%).Trend:Increase 23.45% than previous quarter

Overall: decreasing (27.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.33 (USD).Trend:Increase 200.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.83 (USD).Trend:Increase 151.52% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 33.73% than previous quarter

Overall: decreasing (66.67%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (199.6%), showing high variation. Current assets on revenue also increased significantly (126.23%), with substantial fluctuation.  The ratio of retained earnings to revenue decreased significantly (172.4%), exhibiting high variation. Retained earnings on assets decreased (27.12%), and earnings per share decreased (66.67%), both showing significant fluctuation.