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 220.83 (%).Trend:Decrease 77.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 237.41 (%).Trend:Increase 7.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 574.89 (%).Trend:Increase 142.15% than previous quarter

Overall: increasing (160.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 312.28 (%).Trend:Decrease 73.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 303.64 (%).Trend:Decrease 2.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 862.48 (%).Trend:Increase 184.05% than previous quarter

Overall: increasing (176.19%). 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 -184.23 (%).Trend:Decrease 77.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -151.37 (%).Trend:Decrease 17.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -338.86 (%).Trend:Increase 123.86% than previous quarter

Overall: decreasing (83.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.76 (%).Trend:Decrease 44.66% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.56 (%).Trend:Increase 23.81% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.4 (%).Trend:Increase 5.77% than previous quarter

Overall: increasing (30.95%). Fluctuation: **Neutral** (moderate 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 -46.83 (%).Trend:Decrease 11.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -41.04 (%).Trend:Decrease 12.36% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -32.9 (%).Trend:Decrease 19.83% than previous quarter

Overall: increasing (-29.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.54 (USD).Trend:Decrease 8566.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.12 (USD).Trend:Decrease 16.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 76.89% than previous quarter

Overall: decreasing (-80.71%). Fluctuation: **Significant** (high variation).



Working Capital Efficiency in Q2 2022 to Q1 2023 shows increasing liabilities and current assets on revenue.  Liabilities increased in Q1 2023 from Q3 2022 levels, and current assets also saw a similar increase from the previous quarter. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a decreasing overall trend, but significant quarter-to-quarter variation. Selling, General, and Administrative (SG&A) expenses show an increasing trend, with moderate variation. Investment efficiency shows a consistent increasing trend in retained earnings on assets, but with significant variations. Earnings per share display a significant decrease overall.