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 58.19 (%).Trend:Decrease 48.46% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 41.53 (%).Trend:Decrease 28.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.66 (%).Trend:Increase 214.62% than previous quarter

Overall: increasing (124.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 98.69 (%).Trend:Decrease 50.84% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.92 (%).Trend:Decrease 32.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 199.57 (%).Trend:Increase 198.22% than previous quarter

Overall: increasing (102.22%). 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 33.01 (%).Trend:Decrease 52.08% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 21.78 (%).Trend:Decrease 34.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 53.1 (%).Trend:Increase 143.8% than previous quarter

Overall: increasing (60.86%). 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 24.43 (%).Trend:Decrease 2.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 23.55 (%).Trend:Decrease 3.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.29 (%).Trend:Decrease 18.09% than previous quarter

Overall: decreasing (-21.04%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.13 (USD).Trend:Increase 62.5% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.04 (USD).Trend:Decrease 69.23% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.12 (USD).Trend:Decrease 400.0% than previous quarter

Overall: decreasing (-192.31%). Fluctuation: **Significant** (high variation).



Between Q2 2022 and Q1 2023, significant increases were observed in Liabilities on Revenue (124.54%), Current Assets on Revenue (102.22%), and Ratio of Retained Earnings to Revenue (60.86%), all characterized by substantial volatility.  In contrast, Retained Earnings on Assets showed a moderate decrease (-21.04%).  Earning Per Share experienced a dramatic decline (-192.31%) with high fluctuation.