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 81.01 (%).Trend:Decrease 51.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 52.98 (%).Trend:Decrease 34.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 161.56 (%).Trend:Increase 204.95% than previous quarter

Overall: increasing (99.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 187.41 (%).Trend:Decrease 50.28% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 123.77 (%).Trend:Decrease 33.96% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 363.24 (%).Trend:Increase 193.48% than previous quarter

Overall: increasing (93.82%). 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 -72.84 (%).Trend:Decrease 46.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -49.69 (%).Trend:Decrease 31.78% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -135.69 (%).Trend:Increase 173.07% than previous quarter

Overall: decreasing (86.29%). 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 -26.18 (%).Trend:Increase 9.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -27.29 (%).Trend:Increase 4.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -25.75 (%).Trend:Decrease 5.64% than previous quarter

Overall: increasing (-1.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.38 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.03 (USD).Trend:Increase 47.1% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.78 (USD).Trend:Decrease 61.58% than previous quarter

Overall: increasing (-43.48%). Fluctuation: **Significant** (high variation).



Working Capital Efficiency shows a significant increase in both liabilities and current assets on revenue across Q2 2022 to Q1 2023. Liabilities on revenue increased by 99.43%, and current assets by 93.82% in this period. Cost Efficiency shows a significant decrease in the ratio of retained earnings to revenue, down by 86.29%, while fluctuation is considerable. Invest Efficiency shows an increasing trend, while overall slightly decreasing by -1.64% in this period. Earnings per share (EPS) are negative and show a significant increasing trend, but fluctuate considerably.