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 94.06 (%).Trend:Decrease 50.32% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 64.89 (%).Trend:Decrease 31.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 179.78 (%).Trend:Increase 177.05% than previous quarter

Overall: increasing (91.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 133.62 (%).Trend:Decrease 54.77% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 82.86 (%).Trend:Decrease 37.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 234.89 (%).Trend:Increase 183.48% than previous quarter

Overall: increasing (75.79%). 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 -223.87 (%).Trend:Decrease 43.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -154.75 (%).Trend:Decrease 30.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -460.3 (%).Trend:Increase 197.45% than previous quarter

Overall: decreasing (105.61%). 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 -103.72 (%).Trend:Increase 19.12% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -113.49 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -114.96 (%).Trend:Increase 1.3% than previous quarter

Overall: decreasing (10.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.34 (USD).Trend:Increase 13.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.56 (USD).Trend:Increase 64.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 85.71% than previous quarter

Overall: decreasing (-76.47%). Fluctuation: **Significant** (high variation).



The period from Q2 2022 to Q1 2023 shows significant increases in liabilities on revenue (91.13%) and current assets on revenue (75.79%).  In contrast, the ratio of retained earnings to revenue decreased sharply (-105.61%), as did retained earnings on assets (-10.84%).  Earnings per share also declined substantially (-76.47%).  High variability is a key feature across all metrics.