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 48.21 (%).Trend:Decrease 59.82% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.23 (%).Trend:Decrease 29.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 91.1 (%).Trend:Increase 166.14% than previous quarter

Overall: increasing (88.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 104.07 (%).Trend:Decrease 43.19% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.62 (%).Trend:Decrease 30.22% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 209.37 (%).Trend:Increase 188.31% than previous quarter

Overall: increasing (101.18%). 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 1.82 (%).Trend:Decrease 50.14% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 2.6 (%).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -33.46 (%).Trend:Decrease 1386.92% than previous quarter

Overall: decreasing (-1938.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.03 (%).Trend:Increase 11.09% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.13 (%).Trend:Increase 0.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.74 (%).Trend:Decrease 2.42% than previous quarter

Overall: decreasing (-1.81%). 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 0.54 (%).Trend:Decrease 10.0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 1.13 (%).Trend:Increase 109.26% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.59 (%).Trend:Decrease 594.69% than previous quarter

Overall: decreasing (-1135.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency fluctuated significantly, with liabilities on revenue decreasing then increasing significantly. Current assets on revenue also exhibited significant fluctuations, with substantial decreases followed by a major increase.  Cost efficiency shows dramatic fluctuations in the ratio of retained earnings to revenue, with a substantial decrease in 2023 Q1, but the SG&A expense ratio increased minimally. Investment efficiency shows significant fluctuations, with declining retained earnings on assets.