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 39.27 (%).Trend:Decrease 51.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.44 (%).Trend:Decrease 32.67% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 77.39 (%).Trend:Increase 192.7% than previous quarter

Overall: increasing (97.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 61.25 (%).Trend:Decrease 50.08% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 42.25 (%).Trend:Decrease 31.02% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 125.78 (%).Trend:Increase 197.7% than previous quarter

Overall: increasing (105.36%). 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 47.17 (%).Trend:Decrease 50.63% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 31.7 (%).Trend:Decrease 32.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 95.88 (%).Trend:Increase 202.46% than previous quarter

Overall: increasing (103.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.91 (%).Trend:Decrease 3.42% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.87 (%).Trend:Decrease 0.51% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.68 (%).Trend:Increase 10.29% than previous quarter

Overall: increasing (9.73%). 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 29.63 (%).Trend:Increase 1.79% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 30.18 (%).Trend:Increase 1.86% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 30.25 (%).Trend:Increase 0.23% than previous quarter

Overall: increasing (2.09%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q2 2022 to Q1 2023 reveal mixed performance.  Liabilities on revenue increased in Q1, but overall showed a net decline. Current assets on revenue also rose, although overall the trend is one of increase. Cost efficiency, with fluctuations in the ratio of retained earnings to revenue, showed a net increase. The SG&A expense ratio decreased steadily. Investment efficiency demonstrates a moderate increase with stability. Earnings per share increased considerably from Q2 2022 to Q1 2023.