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 516.23 (%).Trend:Decrease 54.4% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 352.14 (%).Trend:Decrease 31.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 815.09 (%).Trend:Increase 131.47% than previous quarter

Overall: increasing (57.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 738.63 (%).Trend:Decrease 51.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 514.95 (%).Trend:Decrease 30.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1277.39 (%).Trend:Increase 148.06% than previous quarter

Overall: increasing (72.94%). 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 139.77 (%).Trend:Decrease 27.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 131.61 (%).Trend:Decrease 5.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 457.46 (%).Trend:Increase 247.59% than previous quarter

Overall: increasing (227.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.2 (%).Trend:Decrease 11.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.69 (%).Trend:Decrease 9.76% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.97 (%).Trend:Decrease 23.31% than previous quarter

Overall: decreasing (-30.8%). Fluctuation: **Neutral** (moderate 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 8.62 (%).Trend:Increase 55.88% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 12.36 (%).Trend:Increase 43.39% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.73 (%).Trend:Increase 43.45% than previous quarter

Overall: increasing (105.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q2 2022 and Q1 2023, Liabilities on Revenue and Current Assets on Revenue increased significantly, displaying substantial fluctuation.  The Ratio of Retained Earnings to Revenue also showed a significant increase and high variation.  Conversely, the SG&A Expense Ratio decreased moderately. Retained Earning on Assets increased significantly.