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 92.03 (%).Trend:Decrease 45.69% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 59.27 (%).Trend:Decrease 35.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 126.57 (%).Trend:Increase 113.55% than previous quarter

Overall: increasing (37.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 44.27 (%).Trend:Decrease 52.7% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 23.54 (%).Trend:Decrease 46.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 69.3 (%).Trend:Increase 194.39% than previous quarter

Overall: increasing (56.54%). 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 64.44 (%).Trend:Decrease 56.2% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 40.61 (%).Trend:Decrease 36.98% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 27.12 (%).Trend:Decrease 33.22% than previous quarter

Overall: decreasing (-57.91%). 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 12.9 (%).Trend:Decrease 14.91% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 12.47 (%).Trend:Decrease 3.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.44 (%).Trend:Decrease 72.41% than previous quarter

Overall: decreasing (-73.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.58 (USD).Trend:Increase 295.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.86 (USD).Trend:Increase 17.72% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.25 (USD).Trend:Decrease 86.56% than previous quarter

Overall: increasing (-84.18%). Fluctuation: **Significant** (high variation).



Analysis from Q2 2022 to Q1 2023 reveals significant volatility across metrics.  Liabilities on revenue increased by 37.53%, and current assets on revenue increased by 56.54%, both showing significant fluctuation.  Conversely, the ratio of retained earnings to revenue and retained earnings on assets significantly decreased (-57.91% and -73.33% respectively), with earnings per share also decreasing significantly (-84.18%).