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 47.77 (%).Trend:Decrease 52.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.25 (%).Trend:Decrease 38.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 90.05 (%).Trend:Increase 207.86% than previous quarter

Overall: increasing (88.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 80.22 (%).Trend:Decrease 50.93% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 52.35 (%).Trend:Decrease 34.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 175.36 (%).Trend:Increase 234.98% than previous quarter

Overall: increasing (118.6%). 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 -53.35 (%).Trend:Decrease 49.52% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -34.63 (%).Trend:Decrease 35.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -174.81 (%).Trend:Increase 404.79% than previous quarter

Overall: decreasing (227.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.44 (%).Trend:Decrease 3.04% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 1.69% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.17 (%).Trend:Increase 7.69% than previous quarter

Overall: increasing (5.87%). 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 -18.67 (%).Trend:Increase 4.01% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -18.76 (%).Trend:Increase 0.48% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -30.86 (%).Trend:Increase 64.5% than previous quarter

Overall: decreasing (65.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.11 (USD).Trend:Increase 48.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.07 (USD).Trend:Decrease 3.6% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 94.39% than previous quarter

Overall: increasing (-94.59%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 data shows significant increases in liabilities and current assets on revenue, with high variability. The ratio of retained earnings to revenue decreased drastically, demonstrating substantial fluctuation. The SG&A expense ratio increased slightly, with minimal variation. Retained earnings on assets and earnings per share both decreased significantly, showcasing considerable volatility.