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 60.09 (%).Trend:Decrease 53.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 39.14 (%).Trend:Decrease 34.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 123.59 (%).Trend:Increase 215.76% than previous quarter

Overall: increasing (105.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 154.69 (%).Trend:Decrease 54.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 86.25 (%).Trend:Decrease 44.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 324.29 (%).Trend:Increase 275.99% than previous quarter

Overall: increasing (109.64%). 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 35.31 (%).Trend:Decrease 57.61% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 20.26 (%).Trend:Decrease 42.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 30.16 (%).Trend:Increase 48.86% than previous quarter

Overall: decreasing (-14.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.67 (%).Trend:Decrease 1.36% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.95 (%).Trend:Decrease 1.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 48.7 (%).Trend:Increase 8.34% than previous quarter

Overall: increasing (6.63%). 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 12.48 (%).Trend:Decrease 8.57% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 11.01 (%).Trend:Decrease 11.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.85 (%).Trend:Decrease 55.95% than previous quarter

Overall: decreasing (-61.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 88.68% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.34 (USD).Trend:Increase 34.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.12 (USD).Trend:Decrease 16.42% than previous quarter

Overall: decreasing (12.0%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, Liabilities on Revenue and Current Assets on Revenue significantly increased, while the Ratio of Retained Earnings to Revenue slightly decreased.  Selling, General & Administrative (SG&A) Expense Ratio showed little fluctuation, increasing slightly overall. Retained Earnings on Assets and Earnings Per Share significantly decreased, exhibiting high variation.  Data shows substantial volatility across key financial metrics.