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 62.76 (%).Trend:Decrease 38.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.74 (%).Trend:Decrease 51.02% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 79.12 (%).Trend:Increase 157.38% than previous quarter

Overall: increasing (26.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 65.0 (%).Trend:Decrease 49.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 35.01 (%).Trend:Decrease 46.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 94.33 (%).Trend:Increase 169.44% than previous quarter

Overall: increasing (45.12%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.71 (%).Trend:Decrease 6.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.52 (%).Trend:Decrease 2.18% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.69 (%).Trend:Increase 13.73% than previous quarter

Overall: increasing (11.25%). 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
Earning Per Share


Financial data for Q2 2022 to Q1 2023 shows increasing trends in working capital. Liabilities on revenue increased to 79.12%, and current assets increased to 94.33%.  Cost efficiency, as measured by the SG&A expense ratio, increased by 11.25%.  Despite significant fluctuation in working capital, cost efficiency remains positive.  Investment efficiency data is lacking.  The report shows improving working capital and relatively stable cost management, though the significant fluctuations warrant further investigation.