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 35.34 (%).Trend:Decrease 51.9% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.51 (%).Trend:Decrease 39.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.82 (%).Trend:Increase 219.94% than previous quarter

Overall: increasing (94.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 39.19 (%).Trend:Decrease 56.23% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 21.98 (%).Trend:Decrease 43.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 57.93 (%).Trend:Increase 163.56% than previous quarter

Overall: increasing (47.82%). 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 -42.15 (%).Trend:Decrease 44.38% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -32.13 (%).Trend:Decrease 23.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -131.04 (%).Trend:Increase 307.84% than previous quarter

Overall: decreasing (210.89%). 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 -64.57 (%).Trend:Increase 21.17% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -80.18 (%).Trend:Increase 24.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -113.17 (%).Trend:Increase 41.14% than previous quarter

Overall: decreasing (75.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -6.62 (USD).Trend:Increase 117.76% than previous quarter
Year 2022 Quarter 3: Earning Per Share -9.28 (USD).Trend:Increase 40.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share -3.22 (USD).Trend:Decrease 65.3% than previous quarter

Overall: increasing (-51.36%). Fluctuation: **Significant** (high variation).



During Q2 2022 to Q1 2023, liabilities on revenue increased significantly (94.74%), and current assets on revenue increased (47.82%), both showing substantial fluctuation. The ratio of retained earnings to revenue decreased sharply (-210.89%), while retained earnings on assets decreased (-75.27%), both with high variability. Earnings per share showed an overall increase (-51.36%) with significant fluctuation.