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 37.7 (%).Trend:Decrease 55.91% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.78 (%).Trend:Decrease 42.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50.35 (%).Trend:Increase 131.18% than previous quarter

Overall: increasing (33.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 95.98 (%).Trend:Decrease 49.03% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 64.5 (%).Trend:Decrease 32.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 176.7 (%).Trend:Increase 173.95% than previous quarter

Overall: increasing (84.1%). 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 -260.08 (%).Trend:Decrease 49.22% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -169.01 (%).Trend:Decrease 35.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -382.59 (%).Trend:Increase 126.37% than previous quarter

Overall: decreasing (47.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.57 (%).Trend:Increase 2.45% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.55 (%).Trend:Increase 1.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50.21 (%).Trend:Decrease 7.96% than previous quarter

Overall: decreasing (-6.27%). 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 -99.65 (%).Trend:Decrease 0.08% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -98.81 (%).Trend:Decrease 0.84% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -91.28 (%).Trend:Decrease 7.62% than previous quarter

Overall: increasing (-8.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.28 (USD).Trend:Increase 75.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.4 (USD).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.28 (USD).Trend:Decrease 30.0% than previous quarter

Overall: stable (0.0%). Fluctuation: **Neutral** (moderate variation).



Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue, with percentages increasing and decreasing dramatically across Q2 2022 to Q1 2023.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is decreasing significantly.  Selling, General & Administrative (SG&A) expense ratio is decreasing slightly.  Investment efficiency, measured by retained earnings on assets, is increasing with a significant fluctuation. Earning per share shows a stable trend with minor increases and decreases.  Overall, the financial data demonstrates significant volatility in key performance indicators across the reported period.