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 46.4 (%).Trend:Decrease 49.25% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 31.96 (%).Trend:Decrease 31.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 90.41 (%).Trend:Increase 182.88% than previous quarter

Overall: increasing (94.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 129.71 (%).Trend:Decrease 56.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.24 (%).Trend:Decrease 32.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 284.75 (%).Trend:Increase 226.4% than previous quarter

Overall: increasing (119.53%). 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 96.35 (%).Trend:Decrease 51.09% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 64.66 (%).Trend:Decrease 32.89% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 221.71 (%).Trend:Increase 242.89% than previous quarter

Overall: increasing (130.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.45 (%).Trend:Increase 0.32% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.89 (%).Trend:Decrease 4.5% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.02 (%).Trend:Increase 9.5% than previous quarter

Overall: increasing (4.58%). 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 43.01 (%).Trend:Increase 0.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.37 (%).Trend:Increase 3.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 46.91 (%).Trend:Increase 5.72% than previous quarter

Overall: increasing (9.07%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows a significant increase in both liabilities and current assets on revenue with considerable variation. Cost efficiency reveals a substantial rise in the retained earnings-to-revenue ratio, although with significant volatility.  Selling, general, and administrative (SG&A) expense ratio shows a small increase overall. Investment efficiency shows a slight, stable increase in retained earnings on assets.