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 69.74 (%).Trend:Decrease 49.31% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.77 (%).Trend:Decrease 37.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 114.81 (%).Trend:Increase 162.3% than previous quarter

Overall: increasing (64.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 209.19 (%).Trend:Decrease 57.66% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 116.05 (%).Trend:Decrease 44.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 334.01 (%).Trend:Increase 187.82% than previous quarter

Overall: increasing (59.67%). 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 -447.47 (%).Trend:Decrease 53.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -266.85 (%).Trend:Decrease 40.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -657.17 (%).Trend:Increase 146.27% than previous quarter

Overall: decreasing (46.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.11 (%).Trend:Decrease 9.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.41 (%).Trend:Decrease 12.29% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.43 (%).Trend:Decrease 15.07% than previous quarter

Overall: decreasing (-25.51%). 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 -86.56 (%).Trend:Increase 1.5% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -86.85 (%).Trend:Increase 0.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -81.21 (%).Trend:Decrease 6.49% than previous quarter

Overall: increasing (-6.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 54.55% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.21 (USD).Trend:Increase 23.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 19.05% than previous quarter

Overall: stable (-0.0%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 financial data reveals significant fluctuation. Liabilities on revenue show an increasing trend with substantial volatility. Current assets on revenue also show a trend of increase, but highly varied. Cost efficiency, indicated by the retained earnings ratio, is decreasing overall, despite quarterly variation. SG&A expenses display a consistent decrease. Investment efficiency shows marginal improvement but also fluctuates greatly. Earnings per share remain relatively stable but demonstrate high volatility, increasing and decreasing over the period.