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 43.26 (%).Trend:Decrease 55.81% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.24 (%).Trend:Decrease 34.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.48 (%).Trend:Increase 131.87% than previous quarter

Overall: increasing (51.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 105.22 (%).Trend:Decrease 55.08% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.59 (%).Trend:Decrease 36.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 150.4 (%).Trend:Increase 125.86% than previous quarter

Overall: increasing (42.94%). 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 282.24 (%).Trend:Decrease 53.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 172.77 (%).Trend:Decrease 38.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 347.77 (%).Trend:Increase 101.29% than previous quarter

Overall: increasing (23.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.4 (%).Trend:Decrease 3.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Decrease 8.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.76 (%).Trend:Decrease 29.21% than previous quarter

Overall: decreasing (-35.0%). 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 56.84 (%).Trend:Increase 0.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 56.79 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 56.53 (%).Trend:Decrease 0.46% than previous quarter

Overall: decreasing (-0.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 10.42% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.37 (USD).Trend:Decrease 30.19% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 348.65% than previous quarter

Overall: increasing (-273.58%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows a mixed bag. Liabilities and current assets on revenue fluctuate considerably, increasing markedly in Q1 2023 after a previous downward trend. Cost efficiency shows a declining SG&A expense ratio, suggesting ongoing cost-cutting efforts.  Investment efficiency displays consistent, small decreases in retained earnings on assets. Earnings per share show a significant increase from negative to positive in Q1 2023, only to decrease dramatically in Q2 2023.