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 22.98 (%).Trend:Decrease 56.29% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.44 (%).Trend:Decrease 28.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.36 (%).Trend:Increase 157.66% than previous quarter

Overall: increasing (84.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 43.41 (%).Trend:Decrease 55.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.28 (%).Trend:Decrease 32.55% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 77.7 (%).Trend:Increase 165.37% than previous quarter

Overall: increasing (78.99%). 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 -69.19 (%).Trend:Decrease 46.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -48.64 (%).Trend:Decrease 29.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -150.7 (%).Trend:Increase 209.83% than previous quarter

Overall: decreasing (117.81%). 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 -91.37 (%).Trend:Increase 8.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -93.76 (%).Trend:Increase 2.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -102.59 (%).Trend:Increase 9.42% than previous quarter

Overall: decreasing (12.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant volatility. Liabilities on revenue show an overall increasing trend with large variations, increasing from Q2 2022 to Q1 2023. Current assets on revenue demonstrate a similar pattern of substantial fluctuation, showing an overall increase. Cost efficiency, calculated using the ratio of retained earnings to revenue, shows a marked decreasing trend with large variations. Investment efficiency, considering retained earnings on assets, displays a clear decreasing trend with significant fluctuations.