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 39.99 (%).Trend:Decrease 45.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.4 (%).Trend:Decrease 13.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 185.26 (%).Trend:Increase 438.55% than previous quarter

Overall: increasing (363.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 76.48 (%).Trend:Decrease 59.56% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.68 (%).Trend:Increase 4.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 212.56 (%).Trend:Increase 166.77% than previous quarter

Overall: increasing (177.93%). 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 -1053.83 (%).Trend:Decrease 48.24% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -737.25 (%).Trend:Decrease 30.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2638.97 (%).Trend:Increase 257.95% than previous quarter

Overall: decreasing (150.42%). 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 -265.52 (%).Trend:Increase 11.12% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -249.85 (%).Trend:Decrease 5.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -293.55 (%).Trend:Increase 17.49% than previous quarter

Overall: decreasing (10.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.39 (USD).Trend:Increase 39.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 71.79% than previous quarter

Overall: increasing (-60.71%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (363.27%), and current assets on revenue also increased significantly (177.93%). The ratio of retained earnings to revenue decreased significantly (150.42%), while retained earnings on assets decreased by 10.56%.  Earnings per share increased by -60.71%, indicating losses. All metrics showed high variation.