Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 672.83 (%).Trend:Decrease 55.98% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 155.53 (%).Trend:Decrease 76.88% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 250.18 (%).Trend:Increase 60.86% than previous quarter

Overall: decreasing (-62.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 496.43 (%).Trend:Decrease 65.4% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 101.24 (%).Trend:Decrease 79.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 161.19 (%).Trend:Increase 59.22% than previous quarter

Overall: decreasing (-67.53%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 276.83 (%).Trend:Decrease 81.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 22.43 (%).Trend:Decrease 91.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -9.79 (%).Trend:Decrease 143.65% than previous quarter

Overall: decreasing (-103.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.66 (%).Trend:Decrease 84.46% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.3 (%).Trend:Decrease 34.78% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.06 (%).Trend:Decrease 24.6% than previous quarter

Overall: decreasing (-50.83%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 8.43 (%).Trend:Decrease 50.93% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 3.6 (%).Trend:Decrease 57.3% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.83 (%).Trend:Decrease 123.06% than previous quarter

Overall: decreasing (-109.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -1.66 (USD).Trend:Decrease 72.96% than previous quarter
Year 2022 Quarter 3: Earning Per Share -3.89 (USD).Trend:Increase 134.34% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 85.86% than previous quarter

Overall: increasing (-66.87%). Fluctuation: **Significant** (high variation).



The data from Q1 2022 to Q1 2023 reveals significant decreases in several key metrics: Liabilities on Revenue (-62.82%), Current assets on Revenue (-67.53%), Ratio of Retained Earnings to Revenue (-103.54%), and Retained Earning on Assets (-109.85%).  The Selling, General & Administrative (SG&A) Expense Ratio also decreased (-50.83%), though less dramatically.  In contrast, Earning Per Share showed an overall increase, but with considerable volatility.