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 28.28 (%).Trend:Decrease 27.93% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.9 (%).Trend:Decrease 36.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53.42 (%).Trend:Increase 198.44% than previous quarter

Overall: increasing (88.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 261.61 (%).Trend:Decrease 53.11% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 169.43 (%).Trend:Decrease 35.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 547.38 (%).Trend:Increase 223.07% than previous quarter

Overall: increasing (109.24%). 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 -166.58 (%).Trend:Decrease 52.68% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -110.74 (%).Trend:Decrease 33.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -385.55 (%).Trend:Increase 248.16% than previous quarter

Overall: decreasing (131.45%). 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 -55.95 (%).Trend:Decrease 1.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -57.75 (%).Trend:Increase 3.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -65.14 (%).Trend:Increase 12.8% than previous quarter

Overall: decreasing (16.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2023 before decreasing in subsequent quarters. Current assets on revenue also increased sharply in Q1 2023, then decreased, indicating potential instability in asset management. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a consistent downward trend with high variability.  Investment efficiency, measured by retained earnings on assets, also displays a negative trend with significant fluctuations across the three quarters.