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 51.46 (%).Trend:Decrease 37.62% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.22 (%).Trend:Decrease 31.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83.41 (%).Trend:Increase 136.83% than previous quarter

Overall: increasing (62.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 290.8 (%).Trend:Decrease 52.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 174.75 (%).Trend:Decrease 39.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 448.22 (%).Trend:Increase 156.49% than previous quarter

Overall: increasing (54.13%). 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 -423.47 (%).Trend:Decrease 46.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -281.0 (%).Trend:Decrease 33.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -804.31 (%).Trend:Increase 186.23% than previous quarter

Overall: decreasing (89.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 63.73 (%).Trend:Increase 9.45% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60.92 (%).Trend:Decrease 4.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.02 (%).Trend:Increase 1.81% than previous quarter

Overall: decreasing (-2.68%). Fluctuation: **Little** (low 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 -96.87 (%).Trend:Increase 7.3% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -101.6 (%).Trend:Increase 4.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -106.51 (%).Trend:Increase 4.83% than previous quarter

Overall: decreasing (9.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2022 to Q1 2023 data reveals significant fluctuations. Liabilities on Revenue increased by 62.09%, and Current assets on Revenue increased by 54.13%. The Ratio of Retained Earnings to Revenue decreased by 89.93%. SG&A Expense Ratio decreased slightly (-2.68%) with little fluctuation. Retained Earning on Assets decreased by 9.95%.