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 130.34 (%).Trend:Decrease 37.7% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 87.45 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 217.1 (%).Trend:Increase 148.26% than previous quarter

Overall: increasing (66.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 400.84 (%).Trend:Decrease 54.71% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 389.52 (%).Trend:Decrease 2.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 762.55 (%).Trend:Increase 95.77% than previous quarter

Overall: increasing (90.24%). 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 -1408.38 (%).Trend:Decrease 49.42% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1011.3 (%).Trend:Decrease 28.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2930.46 (%).Trend:Increase 189.77% than previous quarter

Overall: decreasing (108.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.02 (%).Trend:Decrease 4.98% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 78.96 (%).Trend:Decrease 1.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.27 (%).Trend:Decrease 3.41% than previous quarter

Overall: decreasing (-4.69%). 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 -180.53 (%).Trend:Increase 12.25% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -162.45 (%).Trend:Decrease 10.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -212.88 (%).Trend:Increase 31.04% than previous quarter

Overall: decreasing (17.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, liabilities on revenue show significant fluctuation, increasing overall by 66.56%. Current assets on revenue also increased significantly (90.24%).  The ratio of retained earnings to revenue decreased significantly (108.07%), while the SG&A expense ratio decreased slightly (-4.69%), showing little fluctuation. Retained earnings on assets decreased by 17.92% with significant fluctuation.