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 87.46 (%).Trend:Increase 47.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 69.36 (%).Trend:Decrease 20.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 201.61 (%).Trend:Increase 190.67% than previous quarter

Overall: increasing (130.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 181.65 (%).Trend:Increase 11.64% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 120.25 (%).Trend:Decrease 33.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 421.6 (%).Trend:Increase 250.6% than previous quarter

Overall: increasing (132.09%). 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 -1086.6 (%).Trend:Increase 24.48% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -725.21 (%).Trend:Decrease 33.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2658.12 (%).Trend:Increase 266.53% than previous quarter

Overall: decreasing (144.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.42 (%).Trend:Decrease 18.01% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.93 (%).Trend:Decrease 1.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 56.01 (%).Trend:Increase 27.5% than previous quarter

Overall: increasing (26.09%). 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 -455.06 (%).Trend:Increase 4.3% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -461.23 (%).Trend:Increase 1.36% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -488.56 (%).Trend:Increase 5.93% than previous quarter

Overall: decreasing (7.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, Liabilities on Revenue and Current Assets on Revenue both increased significantly (130.52% and 132.09% respectively) with high variation.  The Ratio of Retained Earnings to Revenue decreased significantly (-144.63%), also with high variation, while the SG&A Expense Ratio increased 26.09% with moderate fluctuation. Retained Earnings on Assets decreased by 7.36% with high variation.