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 148.9 (%).Trend:Decrease 49.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 97.32 (%).Trend:Decrease 34.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 269.51 (%).Trend:Increase 176.93% than previous quarter

Overall: increasing (81.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 132.37 (%).Trend:Decrease 49.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.76 (%).Trend:Decrease 33.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 248.19 (%).Trend:Increase 182.81% than previous quarter

Overall: increasing (87.5%). 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 -252.63 (%).Trend:Decrease 49.09% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -169.67 (%).Trend:Decrease 32.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -484.05 (%).Trend:Increase 185.29% than previous quarter

Overall: decreasing (91.6%). 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 -63.84 (%).Trend:Increase 4.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -65.56 (%).Trend:Increase 2.69% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -66.69 (%).Trend:Increase 1.72% than previous quarter

Overall: decreasing (4.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.46 (USD).Trend:Increase 87.18% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.95 (USD).Trend:Increase 33.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.43 (USD).Trend:Decrease 77.95% than previous quarter

Overall: increasing (-70.55%). Fluctuation: **Significant** (high variation).



Between Q2 2022 and Q1 2023, liabilities on revenue and current assets on revenue increased significantly, with high variability between quarters.  Conversely, the ratio of retained earnings to revenue decreased substantially, while retained earnings on assets showed a smaller decrease. Earnings per share also showed significant fluctuation, ultimately increasing.