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 56.9 (%).Trend:Decrease 34.63% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.25 (%).Trend:Decrease 23.99% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 146.69 (%).Trend:Increase 239.17% than previous quarter

Overall: increasing (157.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 266.67 (%).Trend:Decrease 48.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 171.98 (%).Trend:Decrease 35.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 508.99 (%).Trend:Increase 195.96% than previous quarter

Overall: increasing (90.87%). 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 -121.43 (%).Trend:Decrease 46.55% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -77.81 (%).Trend:Decrease 35.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -214.5 (%).Trend:Increase 175.67% than previous quarter

Overall: decreasing (76.64%). 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 -28.2 (%).Trend:Increase 3.98% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -27.76 (%).Trend:Decrease 1.56% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -24.49 (%).Trend:Decrease 11.78% than previous quarter

Overall: increasing (-13.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2023, then surged again in Q2 2023, after a decline in prior quarters. Current assets on revenue also increased significantly in Q1 and Q2 2023,  following a period of decline. Cost efficiency shows a consistent decrease in the ratio of retained earnings to revenue across the three quarters.  Invest efficiency displays a positive overall trend, though with fluctuations, in retained earnings on assets.