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 22.21 (%).Trend:Decrease 53.91% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 13.54 (%).Trend:Decrease 39.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.58 (%).Trend:Increase 332.64% than previous quarter

Overall: increasing (163.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 195.02 (%).Trend:Decrease 57.67% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 117.62 (%).Trend:Decrease 39.69% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 254.95 (%).Trend:Increase 116.76% than previous quarter

Overall: increasing (30.73%). 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 -248.54 (%).Trend:Decrease 51.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -174.33 (%).Trend:Decrease 29.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -563.93 (%).Trend:Increase 223.48% than previous quarter

Overall: decreasing (126.9%). 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 -77.73 (%).Trend:Increase 9.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -87.52 (%).Trend:Increase 12.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -78.73 (%).Trend:Decrease 10.04% than previous quarter

Overall: decreasing (1.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.81 (USD).Trend:Increase 80.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.24 (USD).Trend:Increase 53.09% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.3 (USD).Trend:Decrease 75.81% than previous quarter

Overall: increasing (-62.96%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q2 2022 to Q1 2023 displays substantial fluctuations. Liabilities on revenue saw a significant decrease in Q2 and Q3 2022, but markedly increased in Q1 2023.  Current assets on revenue showed a similar trend, decreasing from Q2 to Q3 2022 and then increasing in Q1 2023.  Cost efficiency shows decreasing retained earnings to revenue, but with significant volatility. Invest efficiency reveals a generally decreasing trend in retained earnings on assets, with some variation. Earning per share shows a substantial decline from Q2 to Q3 2022, but decreased significantly from Q3 2022 to Q1 2023, illustrating the financial instability.