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 49.59 (%).Trend:Decrease 52.5% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.35 (%).Trend:Decrease 60.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 57.2 (%).Trend:Increase 195.61% than previous quarter

Overall: increasing (15.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 230.54 (%).Trend:Decrease 50.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 138.11 (%).Trend:Decrease 40.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 135.61 (%).Trend:Decrease 1.81% than previous quarter

Overall: decreasing (-41.18%). 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 57.3 (%).Trend:Decrease 51.52% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 37.75 (%).Trend:Decrease 34.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 78.97 (%).Trend:Increase 109.19% than previous quarter

Overall: increasing (37.82%). 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 6.79 (%).Trend:Decrease 1.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 6.74 (%).Trend:Decrease 0.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.3 (%).Trend:Decrease 21.36% than previous quarter

Overall: decreasing (-21.94%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.08 (USD).Trend:Increase 166.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.14 (USD).Trend:Increase 75.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Increase 14.29% than previous quarter

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



Financial data from Q2 2022 to Q1 2023 reveals substantial volatility. Liabilities on revenue increased, but with large fluctuations. Current assets on revenue decreased over the same period, also exhibiting high variability. Cost efficiency (retained earnings to revenue) shows an overall increase, but again with significant variability. Investment efficiency, measured by retained earnings on assets, exhibits moderate variation but a declining trend. Earnings per share remain negative and demonstrate large fluctuations.  The findings suggest ongoing instability in the company's financial performance.