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 57.13 (%).Trend:Decrease 51.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 39.25 (%).Trend:Decrease 31.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 141.01 (%).Trend:Increase 259.26% than previous quarter

Overall: increasing (146.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 52.84 (%).Trend:Decrease 62.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.57 (%).Trend:Decrease 25.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 179.2 (%).Trend:Increase 352.87% than previous quarter

Overall: increasing (239.14%). 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 -1.18 (%).Trend:Decrease 85.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -0.94 (%).Trend:Decrease 20.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 0.05 (%).Trend:Decrease 105.32% than previous quarter

Overall: increasing (-104.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.94 (%).Trend:Increase 8.32% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.08 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.12 (%).Trend:Increase 0.09% than previous quarter

Overall: increasing (0.4%). 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 -0.47 (%).Trend:Decrease 70.44% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.53 (%).Trend:Increase 12.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.01 (%).Trend:Decrease 101.89% than previous quarter

Overall: increasing (-102.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 44.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 91.67% than previous quarter

Overall: decreasing (-91.67%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 reveals substantial fluctuations in key financial metrics. Liabilities on revenue increased substantially (146.82%), while current assets experienced an even greater increase (239.14%), both displaying significant volatility. Cost efficiency, represented by the ratio of retained earnings to revenue, showed an overall increase with significant fluctuation. The SG&A expense ratio increased slightly with minimal variation. Investment efficiency, as measured by retained earnings on assets, increased with significant quarter-to-quarter fluctuations. Earning per share decreased overall.