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 80.76 (%).Trend:Decrease 56.36% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.18 (%).Trend:Decrease 46.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140.0 (%).Trend:Increase 224.22% than previous quarter

Overall: increasing (73.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 47.26 (%).Trend:Decrease 56.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.59 (%).Trend:Decrease 37.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 118.55 (%).Trend:Increase 300.64% than previous quarter

Overall: increasing (150.85%). 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 -220.6 (%).Trend:Decrease 54.79% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -129.97 (%).Trend:Decrease 41.08% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -105.73 (%).Trend:Decrease 18.65% than previous quarter

Overall: increasing (-52.07%). 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 -112.69 (%).Trend:Decrease 5.46% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -101.98 (%).Trend:Decrease 9.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.74 (%).Trend:Decrease 88.49% than previous quarter

Overall: increasing (-89.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.51 (USD).Trend:Decrease 59.84% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.69 (USD).Trend:Decrease 235.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 8.69 (USD).Trend:Increase 1159.42% than previous quarter

Overall: increasing (-1803.92%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased markedly in Q1 2023, then fell, before rising again, indicating substantial fluctuation.  Current assets on revenue showed a similar pattern, with a substantial increase in Q1 2023, followed by declines in subsequent quarters. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a significant overall increase, with large shifts between quarters. Investment efficiency, measured by retained earnings on assets, also shows substantial variation across quarters, with an overall increase, but a more significant decline in Q1 2023.  Earnings per share show a sharp increase in Q1 2023, then a minor fluctuation, indicative of substantial variation in the overall trend.