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 91.83 (%).Trend:Decrease 49.78% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 58.48 (%).Trend:Decrease 36.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 203.92 (%).Trend:Increase 248.7% than previous quarter

Overall: increasing (122.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 89.1 (%).Trend:Decrease 61.22% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.89 (%).Trend:Decrease 36.15% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 183.89 (%).Trend:Increase 223.24% than previous quarter

Overall: increasing (106.39%). 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 -47.02 (%).Trend:Decrease 54.51% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -29.69 (%).Trend:Decrease 36.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -79.29 (%).Trend:Increase 167.06% than previous quarter

Overall: decreasing (68.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.01 (%).Trend:Decrease 3.2% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.83 (%).Trend:Decrease 1.38% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.6 (%).Trend:Increase 6.0% than previous quarter

Overall: increasing (4.53%). 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 -32.73 (%).Trend:Increase 9.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -32.56 (%).Trend:Decrease 0.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -26.95 (%).Trend:Decrease 17.23% than previous quarter

Overall: increasing (-17.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.49 (USD).Trend:Increase 104.11% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.27 (USD).Trend:Increase 52.35% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 64.76% than previous quarter

Overall: decreasing (-46.31%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 financial data shows significant volatility. Liabilities on revenue increased significantly after a decrease in the prior period. Current assets on revenue also increased after a significant decrease. Cost efficiency shows a fluctuating retained earnings to revenue ratio, with a decrease followed by an increase. SG&A expense ratio increased slightly. Investment efficiency demonstrates a fluctuating retained earnings on assets trend. Earnings per share decreased after a period of increases.