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 51.79 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 44.46 (%).Trend:Decrease 14.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 121.46 (%).Trend:Increase 173.19% than previous quarter

Overall: increasing (134.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 43.89 (%).Trend:Decrease 49.41% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 36.13 (%).Trend:Decrease 17.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 96.15 (%).Trend:Increase 166.12% than previous quarter

Overall: increasing (119.07%). 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 -5.54 (%).Trend:Decrease 46.88% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.87 (%).Trend:Decrease 48.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 8.75 (%).Trend:Decrease 404.88% than previous quarter

Overall: increasing (-257.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.4 (%).Trend:Increase 9.03% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.03 (%).Trend:Decrease 1.35% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.63 (%).Trend:Increase 2.22% than previous quarter

Overall: increasing (0.84%). 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 -1.05 (%).Trend:Increase 5.0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.8 (%).Trend:Decrease 23.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.82 (%).Trend:Decrease 202.5% than previous quarter

Overall: increasing (-178.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 15.79% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 85.42% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.59 (USD).Trend:Increase 78.65% than previous quarter

Overall: increasing (231.25%). Fluctuation: **Significant** (high variation).



Working capital efficiency, as measured by liabilities and current assets on revenue, demonstrates substantial quarter-to-quarter variations, showing increased overall trends.  Cost efficiency exhibits highly variable retained earnings to revenue ratios, while SG&A expense ratio is relatively stable.  Investment efficiency is characterized by significant changes in retained earnings on assets. Earnings per share exhibit substantial growth overall.  These patterns suggest a significant degree of fluctuation in financial performance.