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 37.22 (%).Trend:Decrease 48.78% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.47 (%).Trend:Decrease 31.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.52 (%).Trend:Increase 153.32% than previous quarter

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

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 157.96 (%).Trend:Decrease 53.05% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 90.36 (%).Trend:Decrease 42.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 205.97 (%).Trend:Increase 127.94% than previous quarter

Overall: increasing (30.39%). 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 -103.03 (%).Trend:Decrease 45.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -74.27 (%).Trend:Decrease 27.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -220.15 (%).Trend:Increase 196.42% than previous quarter

Overall: decreasing (113.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.49 (%).Trend:Increase 5.85% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.17 (%).Trend:Decrease 1.09% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.36 (%).Trend:Decrease 6.21% than previous quarter

Overall: decreasing (-7.22%). 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 -19.83 (%).Trend:Increase 14.1% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -22.17 (%).Trend:Increase 11.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -26.57 (%).Trend:Increase 19.85% than previous quarter

Overall: decreasing (33.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, liabilities on revenue increased by 73.35% with significant fluctuation. Current assets on revenue also increased by 30.39%, also showing significant fluctuation.  The ratio of retained earnings to revenue decreased significantly (113.68%), and the SG&A expense ratio decreased by 7.22% with little variation. Retained earnings on assets decreased by 33.99% with significant fluctuation.  Earning Per Share data was not provided.