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 37.84 (%).Trend:Decrease 52.74% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.45 (%).Trend:Decrease 27.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 77.78 (%).Trend:Increase 183.35% than previous quarter

Overall: increasing (105.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 251.65 (%).Trend:Decrease 54.92% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 193.52 (%).Trend:Decrease 23.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 555.87 (%).Trend:Increase 187.24% than previous quarter

Overall: increasing (120.89%). 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 -348.6 (%).Trend:Decrease 52.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -201.01 (%).Trend:Decrease 42.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -666.71 (%).Trend:Increase 231.68% than previous quarter

Overall: decreasing (91.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 85.03 (%).Trend:Decrease 5.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 82.55 (%).Trend:Decrease 2.92% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 89.48 (%).Trend:Increase 8.39% than previous quarter

Overall: increasing (5.23%). 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 -127.79 (%).Trend:Increase 5.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -97.11 (%).Trend:Decrease 24.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -111.8 (%).Trend:Increase 15.13% than previous quarter

Overall: increasing (-12.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.69 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.63 (USD).Trend:Decrease 137.28% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.98 (USD).Trend:Decrease 255.56% than previous quarter

Overall: increasing (-42.01%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (105.55%), and current assets on revenue also increased substantially (120.89%).  The ratio of retained earnings to revenue decreased (91.25%), while the SG&A expense ratio increased slightly (5.23%). Retained earnings on assets increased (-12.51%), demonstrating significant fluctuation. Earnings per share increased (-42.01%) with significant fluctuation.