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 94.25 (%).Trend:Decrease 76.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 61.31 (%).Trend:Decrease 34.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 201.86 (%).Trend:Increase 229.24% than previous quarter

Overall: increasing (114.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 137.78 (%).Trend:Decrease 72.28% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.52 (%).Trend:Decrease 36.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 245.61 (%).Trend:Increase 180.63% than previous quarter

Overall: increasing (78.26%). 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 -15.19 (%).Trend:Decrease 55.2% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -7.79 (%).Trend:Decrease 48.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -24.88 (%).Trend:Increase 219.38% than previous quarter

Overall: decreasing (63.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.08 (%).Trend:Decrease 1.26% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.98 (%).Trend:Decrease 2.55% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.21 (%).Trend:Increase 12.46% than previous quarter

Overall: increasing (9.59%). 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 -2.77 (%).Trend:Increase 9.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -2.17 (%).Trend:Decrease 21.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.46 (%).Trend:Increase 13.36% than previous quarter

Overall: increasing (-11.19%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.04 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.08 (USD).Trend:Decrease 300.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 200.0% than previous quarter

Overall: decreasing (100.0%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue increased significantly.  The ratio of retained earnings to revenue worsened notably.  The SG&A expense ratio increased slightly, while retained earnings on assets improved, showing high variation. Earnings per share decreased drastically.