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 27.62 (%).Trend:Decrease 63.74% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18.07 (%).Trend:Decrease 34.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 66.78 (%).Trend:Increase 269.56% than previous quarter

Overall: increasing (141.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 47.01 (%).Trend:Decrease 51.37% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.75 (%).Trend:Decrease 28.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 109.45 (%).Trend:Increase 224.3% than previous quarter

Overall: increasing (132.82%). 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 -117.49 (%).Trend:Decrease 54.11% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -82.21 (%).Trend:Decrease 30.03% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -361.98 (%).Trend:Increase 340.31% than previous quarter

Overall: decreasing (208.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.09 (%).Trend:Decrease 29.68% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.17 (%).Trend:Increase 7.34% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.43 (%).Trend:Increase 107.69% than previous quarter

Overall: increasing (122.94%). Fluctuation: **Significant** (high 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 -119.36 (%).Trend:Increase 4.48% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -116.66 (%).Trend:Decrease 2.26% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -142.92 (%).Trend:Increase 22.51% than previous quarter

Overall: decreasing (19.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 216.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.02 (USD).Trend:Increase 78.95% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.42 (USD).Trend:Decrease 141.18% than previous quarter

Overall: decreasing (-173.68%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 indicate significant fluctuations. Liabilities on revenue increased by 141.78% with substantial swings, while current assets on revenue also increased by 132.82%. Cost efficiency shows a decreasing trend in the ratio of retained earnings to revenue (208.09%) and increasing SG&A expense ratio (122.94%).  Invest efficiency shows a decreasing trend in retained earnings on assets (19.74%). Earning per share decreased by 173.68%, highlighting significant volatility.