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 37.49 (%).Trend:Decrease 43.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.68 (%).Trend:Decrease 34.17% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 67.83 (%).Trend:Increase 174.84% than previous quarter

Overall: increasing (80.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 187.79 (%).Trend:Decrease 50.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 128.67 (%).Trend:Decrease 31.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 511.07 (%).Trend:Increase 297.19% than previous quarter

Overall: increasing (172.15%). 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 329.55 (%).Trend:Decrease 47.88% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 220.37 (%).Trend:Decrease 33.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 815.82 (%).Trend:Increase 270.2% than previous quarter

Overall: increasing (147.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.31 (%).Trend:Decrease 2.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.17 (%).Trend:Increase 3.27% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.67 (%).Trend:Increase 9.2% than previous quarter

Overall: increasing (12.77%). 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 70.08 (%).Trend:Increase 3.33% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 70.09 (%).Trend:Increase 0.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 72.77 (%).Trend:Increase 3.82% than previous quarter

Overall: increasing (3.84%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased sharply in Q1 2023, after significant previous decreases.  Current assets also show a large increase in Q1 2023 following earlier declines. Cost efficiency is erratic; the ratio of retained earnings to revenue increased substantially in Q1 2023 after decreasing in the prior quarters. The SG&A expense ratio shows a slightly increasing trend with little fluctuation.  Investment efficiency exhibits a stable, minor increase in retained earnings on assets throughout the period.