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 200.24 (%).Trend:Decrease 55.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 123.98 (%).Trend:Decrease 38.08% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 285.08 (%).Trend:Increase 129.94% than previous quarter

Overall: increasing (42.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 197.67 (%).Trend:Decrease 54.47% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 121.21 (%).Trend:Decrease 38.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 344.21 (%).Trend:Increase 183.98% than previous quarter

Overall: increasing (74.13%). 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 -132.47 (%).Trend:Decrease 58.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -82.0 (%).Trend:Decrease 38.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -206.38 (%).Trend:Increase 151.68% than previous quarter

Overall: decreasing (55.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.2 (%).Trend:Decrease 29.04% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.13 (%).Trend:Decrease 13.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.46 (%).Trend:Decrease 9.15% than previous quarter

Overall: decreasing (-21.08%). Fluctuation: **Neutral** (moderate 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 -22.05 (%).Trend:Increase 1.99% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -22.83 (%).Trend:Increase 3.54% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -24.6 (%).Trend:Increase 7.75% than previous quarter

Overall: decreasing (11.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 38.46% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.52 (USD).Trend:Decrease 3.7% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.51 (USD).Trend:Decrease 1.92% than previous quarter

Overall: increasing (-5.56%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue and current assets on revenue show significant increases (42.37% and 74.13%, respectively), with high variation.  The ratio of retained earnings to revenue decreased overall (-55.79%), also exhibiting significant fluctuation.  The SG&A expense ratio decreased (-21.08%) with moderate variation.  Retained earnings on assets decreased (-11.56%), and earnings per share slightly increased (-5.56%), both with significant fluctuation.  The data spans three quarters.