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 32.08 (%).Trend:Decrease 70.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.44 (%).Trend:Decrease 45.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 109.36 (%).Trend:Increase 527.06% than previous quarter

Overall: increasing (240.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 74.39 (%).Trend:Decrease 48.69% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 41.51 (%).Trend:Decrease 44.2% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 177.13 (%).Trend:Increase 326.72% than previous quarter

Overall: increasing (138.11%). 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 -13.37 (%).Trend:Decrease 37.58% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -11.8 (%).Trend:Decrease 11.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -85.8 (%).Trend:Increase 627.12% than previous quarter

Overall: decreasing (541.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.62 (%).Trend:Decrease 5.63% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.54 (%).Trend:Decrease 0.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.11 (%).Trend:Decrease 7.32% than previous quarter

Overall: decreasing (-7.7%). 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 -9.4 (%).Trend:Decrease 4.76% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -13.2 (%).Trend:Increase 40.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -25.86 (%).Trend:Increase 95.91% than previous quarter

Overall: decreasing (175.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -5.2 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -7.88 (USD).Trend:Increase 51.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.51 (USD).Trend:Decrease 80.84% than previous quarter

Overall: increasing (-70.96%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, Liabilities on Revenue increased significantly (240.9%), while Current assets on Revenue also increased (138.11%). Both showed significant fluctuations.  The Ratio of Retained Earnings to Revenue decreased dramatically (-541.74%), also with significant fluctuation. SG&A expenses decreased slightly (-7.7%), demonstrating low variation. Retained Earnings on Assets decreased significantly (-175.11%), showing high variability. Earnings Per Share increased (-70.96%), with significant fluctuation.