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 54.1 (%).Trend:Decrease 47.86% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.78 (%).Trend:Decrease 20.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.92 (%).Trend:Increase 182.66% than previous quarter

Overall: increasing (123.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 59.47 (%).Trend:Decrease 46.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 49.2 (%).Trend:Decrease 17.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 133.66 (%).Trend:Increase 171.67% than previous quarter

Overall: increasing (124.75%). 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 -314.25 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -197.62 (%).Trend:Decrease 37.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -526.01 (%).Trend:Increase 166.17% than previous quarter

Overall: decreasing (67.39%). 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 -247.13 (%).Trend:Decrease 4.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -213.2 (%).Trend:Decrease 13.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -210.24 (%).Trend:Decrease 1.39% than previous quarter

Overall: increasing (-14.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 200.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.07 (USD).Trend:Increase 600.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 128.57% than previous quarter

Overall: decreasing (-300.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a strong, but volatile, increase. Liabilities on revenue increased significantly in Q1 2023 after decreasing in Q2 and Q3 2022. Similarly, current assets on revenue increased sharply in Q1 2023, after decreasing in Q2 and Q3 2022.  Cost efficiency, however, shows an overall decreasing trend, despite fluctuations, in retained earnings to revenue.  Investment efficiency shows an increasing trend in retained earnings on assets.  Earnings per share displays a decrease, and fluctuation, across the reporting period.