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 40.68 (%).Trend:Decrease 78.93% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.58 (%).Trend:Decrease 34.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 61.56 (%).Trend:Increase 131.6% than previous quarter

Overall: increasing (51.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 160.72 (%).Trend:Decrease 61.93% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 107.79 (%).Trend:Decrease 32.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 234.57 (%).Trend:Increase 117.62% than previous quarter

Overall: increasing (45.95%). 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 -42.14 (%).Trend:Decrease 57.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -28.02 (%).Trend:Decrease 33.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -104.96 (%).Trend:Increase 274.59% than previous quarter

Overall: decreasing (149.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.48 (%).Trend:Decrease 2.93% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.18 (%).Trend:Increase 14.75% than previous quarter

Overall: increasing (11.9%). 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 -7.96 (%).Trend:Decrease 4.56% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -7.99 (%).Trend:Increase 0.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.05 (%).Trend:Increase 38.3% than previous quarter

Overall: decreasing (38.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.59 (USD).Trend:Increase 293.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.57 (USD).Trend:Decrease 3.39% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.43 (USD).Trend:Decrease 175.44% than previous quarter

Overall: decreasing (-172.88%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 data reveals significant fluctuations. Liabilities on Revenue increased (51.33%), Current assets on Revenue increased (45.95%), while the Ratio of Retained Earnings to Revenue decreased (149.07%). The SG&A Expense Ratio increased slightly (11.9%). Retained Earning on Assets decreased (38.82%), and Earning Per Share decreased significantly (-172.88%).