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 50.71 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.17 (%).Trend:Decrease 32.62% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 744.46 (%).Trend:Increase 2078.69% than previous quarter

Overall: increasing (1368.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 198.68 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 142.39 (%).Trend:Decrease 28.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 747.89 (%).Trend:Increase 425.24% than previous quarter

Overall: increasing (276.43%). 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 164.5 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 104.65 (%).Trend:Decrease 36.38% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 337.42 (%).Trend:Increase 222.43% than previous quarter

Overall: increasing (105.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.4 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.33 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.54 (%).Trend:Increase 96.43% than previous quarter

Overall: increasing (102.43%). Fluctuation: **Significant** (high 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 32.82 (%).Trend:Decrease 4.37% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 28.26 (%).Trend:Decrease 13.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.68 (%).Trend:Decrease 33.9% than previous quarter

Overall: decreasing (-43.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.19 (USD).Trend:Increase 1600.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.71 (USD).Trend:Increase 127.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share -3.65 (USD).Trend:Increase 34.69% than previous quarter

Overall: decreasing (206.72%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, significant fluctuations are observed. Liabilities on revenue, current assets on revenue, ratio of retained earnings to revenue, and SG&A expense ratio all increased significantly. In contrast, retained earnings on assets and earnings per share decreased significantly. All metrics show significant variation.