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 49.11 (%).Trend:Decrease 61.5% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.18 (%).Trend:Decrease 38.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 84.11 (%).Trend:Increase 178.69% than previous quarter

Overall: increasing (71.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 89.92 (%).Trend:Decrease 55.18% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 58.63 (%).Trend:Decrease 34.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 170.61 (%).Trend:Increase 190.99% than previous quarter

Overall: increasing (89.74%). 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 59.0 (%).Trend:Decrease 41.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 41.29 (%).Trend:Decrease 30.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 138.92 (%).Trend:Increase 236.45% than previous quarter

Overall: increasing (135.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.93 (%).Trend:Decrease 0.63% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.03 (%).Trend:Increase 2.56% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50.6 (%).Trend:Increase 14.92% than previous quarter

Overall: increasing (17.87%). 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 35.16 (%).Trend:Increase 24.73% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 37.39 (%).Trend:Increase 6.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.2 (%).Trend:Increase 2.17% than previous quarter

Overall: increasing (8.65%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant increases and decreases across Q2 2022 to Q1 2023. Liabilities on revenue increased substantially (71.27%), while current assets on revenue also increased (89.74%).  Cost efficiency shows significant increases in the ratio of retained earnings to revenue (135.46%), while SG&A expenses are also increasing (17.87%).  Investment efficiency shows a small increase in retained earnings on assets (8.65%). Key takeaways include significant volatility in working capital, cost, and investment metrics, especially the ratio of retained earnings to revenue.