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 42.74 (%).Trend:Decrease 50.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.03 (%).Trend:Decrease 34.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 67.07 (%).Trend:Increase 139.28% than previous quarter

Overall: increasing (56.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 58.98 (%).Trend:Decrease 44.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 40.3 (%).Trend:Decrease 31.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 115.69 (%).Trend:Increase 187.07% than previous quarter

Overall: increasing (96.15%). 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 -164.15 (%).Trend:Decrease 54.15% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -97.01 (%).Trend:Decrease 40.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -216.69 (%).Trend:Increase 123.37% than previous quarter

Overall: decreasing (32.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.8 (%).Trend:Decrease 0.51% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.13 (%).Trend:Decrease 6.84% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.93 (%).Trend:Increase 19.72% than previous quarter

Overall: increasing (11.53%). 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 -133.05 (%).Trend:Decrease 7.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -123.06 (%).Trend:Decrease 7.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -100.64 (%).Trend:Decrease 18.22% than previous quarter

Overall: increasing (-24.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -2.58 (USD).Trend:Increase 30.3% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.49 (USD).Trend:Decrease 42.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 144.3% than previous quarter

Overall: increasing (-125.58%). Fluctuation: **Significant** (high variation).



Q2 2022-Q1 2023 financial data displays notable increases and decreases. Liabilities on revenue are increasing, followed by a decrease, suggesting a trend toward a higher overall total.  Current assets on revenue are also increasing, with a significant jump in Q1 2023. The retained earnings-to-revenue ratio shows a downward trend, despite significant fluctuations. SG&A expenses are increasing overall. Investment efficiency shows a consistent decrease in retained earnings on assets. Earnings per share have shown an overall increase and significant variability.