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 86.6 (%).Trend:Decrease 42.2% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 57.23 (%).Trend:Decrease 33.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 197.64 (%).Trend:Increase 245.34% than previous quarter

Overall: increasing (128.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 147.2 (%).Trend:Decrease 50.56% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 94.59 (%).Trend:Decrease 35.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 289.61 (%).Trend:Increase 206.17% than previous quarter

Overall: increasing (96.75%). 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 25.54 (%).Trend:Decrease 48.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -19.69 (%).Trend:Decrease 177.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -334.18 (%).Trend:Increase 1597.21% than previous quarter

Overall: decreasing (-1408.46%). 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 2.71 (%).Trend:Decrease 1.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.37 (%).Trend:Decrease 224.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -20.73 (%).Trend:Increase 515.13% than previous quarter

Overall: decreasing (-864.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 2.04% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.06 (USD).Trend:Decrease 529.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 97.57% than previous quarter

Overall: decreasing (-110.42%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue and current assets on revenue showed significant increases, despite initial decreases.  The ratio of retained earnings to revenue and retained earnings on assets decreased significantly, indicating potential profitability issues.  Earning per share also experienced a substantial decline.  All metrics exhibited high variation.