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 116.74 (%).Trend:Decrease 49.72% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 81.41 (%).Trend:Decrease 30.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 231.39 (%).Trend:Increase 184.23% than previous quarter

Overall: increasing (98.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 251.05 (%).Trend:Decrease 49.16% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 119.35 (%).Trend:Decrease 52.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 168.85 (%).Trend:Increase 41.47% than previous quarter

Overall: decreasing (-32.74%). 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 -257.05 (%).Trend:Increase 59.52% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -225.32 (%).Trend:Decrease 12.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -653.52 (%).Trend:Increase 190.04% than previous quarter

Overall: decreasing (154.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -22.24 (%).Trend:Increase 271.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -34.48 (%).Trend:Increase 55.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -38.08 (%).Trend:Increase 10.44% than previous quarter

Overall: decreasing (71.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q2 2022 and Q1 2023, liabilities on revenue increased overall by 98.21%, exhibiting significant fluctuation. Conversely, current assets on revenue decreased by 32.74%, also showing significant variation. The ratio of retained earnings to revenue significantly decreased by 154.24%, while retained earnings on assets decreased by 71.22%, both with considerable fluctuation.