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 52.35 (%).Trend:Decrease 57.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.23 (%).Trend:Decrease 30.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71.08 (%).Trend:Increase 96.19% than previous quarter

Overall: increasing (35.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 78.8 (%).Trend:Decrease 52.64% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.96 (%).Trend:Decrease 30.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 188.54 (%).Trend:Increase 243.05% than previous quarter

Overall: increasing (139.26%). 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 -157.3 (%).Trend:Decrease 49.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -99.98 (%).Trend:Decrease 36.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -321.41 (%).Trend:Increase 221.47% than previous quarter

Overall: decreasing (104.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.85 (%).Trend:Increase 10.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.99 (%).Trend:Decrease 1.63% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.68 (%).Trend:Decrease 0.6% than previous quarter

Overall: decreasing (-2.21%). Fluctuation: **Little** (low variation).


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 -12.94 (%).Trend:Increase 1.65% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -12.59 (%).Trend:Decrease 2.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -15.15 (%).Trend:Increase 20.33% than previous quarter

Overall: decreasing (17.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2022-Q1 2023 data reveals significant fluctuations. Liabilities on Revenue increased overall (35.78%), while Current assets on Revenue showed a substantial increase (139.26%). The Ratio of Retained Earnings to Revenue decreased significantly (-104.33%). The SG&A Expense Ratio decreased slightly (-2.21%). Retained Earnings on Assets decreased considerably (-17.08%).