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 162.06 (%).Trend:Decrease 57.25% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 87.17 (%).Trend:Decrease 46.21% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 222.64 (%).Trend:Increase 155.41% than previous quarter

Overall: increasing (37.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 162.82 (%).Trend:Decrease 52.45% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 119.46 (%).Trend:Decrease 26.63% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 324.61 (%).Trend:Increase 171.73% than previous quarter

Overall: increasing (99.37%). 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 -575.31 (%).Trend:Decrease 49.97% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -385.47 (%).Trend:Decrease 33.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -760.81 (%).Trend:Increase 97.37% than previous quarter

Overall: decreasing (32.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.56 (%).Trend:Increase 1.55% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.25 (%).Trend:Increase 5.72% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.81 (%).Trend:Increase 27.39% than previous quarter

Overall: increasing (34.68%). Fluctuation: **Neutral** (moderate 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 -128.06 (%).Trend:Increase 3.37% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -126.23 (%).Trend:Decrease 1.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -77.99 (%).Trend:Decrease 38.22% than previous quarter

Overall: increasing (-39.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.37 (USD).Trend:Increase 85.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.45 (USD).Trend:Increase 21.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 115.56% than previous quarter

Overall: decreasing (-118.92%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue increased significantly (37.38% and 99.37%, respectively). The ratio of retained earnings to revenue decreased (-32.24%), while the SG&A expense ratio increased (34.68%). Retained earnings on assets increased (-39.1%), while earnings per share decreased dramatically (-118.92%).  Significant fluctuations mark nearly all metrics.