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 121.77 (%).Trend:Decrease 50.65% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 81.13 (%).Trend:Decrease 33.37% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 250.9 (%).Trend:Increase 209.26% than previous quarter

Overall: increasing (106.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 76.89 (%).Trend:Decrease 46.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 58.0 (%).Trend:Decrease 24.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 167.0 (%).Trend:Increase 187.93% than previous quarter

Overall: increasing (117.19%). 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 -114.08 (%).Trend:Decrease 46.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -75.77 (%).Trend:Decrease 33.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -240.28 (%).Trend:Increase 217.12% than previous quarter

Overall: decreasing (110.62%). 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 -33.35 (%).Trend:Increase 6.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -32.69 (%).Trend:Decrease 1.98% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -35.1 (%).Trend:Increase 7.37% than previous quarter

Overall: decreasing (5.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.98 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.61 (USD).Trend:Increase 64.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 80.75% than previous quarter

Overall: decreasing (-68.37%). Fluctuation: **Significant** (high variation).



Significant fluctuation is observed in working capital efficiency metrics. Liabilities on revenue increased substantially in Q1 2023, after a decline in the previous quarters.  Current assets on revenue also show a marked increase in Q1 2023, reversing previous downward trends. Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits substantial negative values and significant variation, decreasing into Q1 2023.  Investment efficiency demonstrates a downward trend in retained earnings on assets across the quarters.  Earning per share (EPS) shows substantial fluctuation, decreasing in Q1 2023 and then increasing substantially in the subsequent quarters.