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 50.9 (%).Trend:Decrease 54.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.26 (%).Trend:Decrease 32.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.85 (%).Trend:Increase 153.5% than previous quarter

Overall: increasing (70.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 84.44 (%).Trend:Decrease 59.48% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.57 (%).Trend:Decrease 40.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.47 (%).Trend:Increase 213.37% than previous quarter

Overall: increasing (87.67%). 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 -13.83 (%).Trend:Decrease 18.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -18.64 (%).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -75.91 (%).Trend:Increase 307.24% than previous quarter

Overall: decreasing (448.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.82 (%).Trend:Decrease 6.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.46 (%).Trend:Increase 5.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.12 (%).Trend:Increase 3.23% than previous quarter

Overall: increasing (8.81%). 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 -6.32 (%).Trend:Increase 101.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -12.85 (%).Trend:Increase 103.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -16.15 (%).Trend:Increase 25.68% than previous quarter

Overall: decreasing (155.54%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.98 (USD).Trend:Increase 141.46% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.47 (USD).Trend:Increase 24.75% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.81 (USD).Trend:Decrease 67.21% than previous quarter

Overall: decreasing (-59.09%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue and current assets on revenue significantly increased, while the ratio of retained earnings to revenue significantly decreased.  SG&A expense ratio showed a small increase. Retained earnings on assets decreased significantly, and earnings per share also decreased significantly.  Data shows high fluctuation across all metrics.