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 29.29 (%).Trend:Decrease 56.88% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.62 (%).Trend:Decrease 33.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.66 (%).Trend:Increase 249.95% than previous quarter

Overall: increasing (134.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 45.92 (%).Trend:Decrease 49.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.5 (%).Trend:Decrease 35.76% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 108.33 (%).Trend:Increase 267.22% than previous quarter

Overall: increasing (135.91%). 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 41.6 (%).Trend:Decrease 44.86% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 31.02 (%).Trend:Decrease 25.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 122.48 (%).Trend:Increase 294.84% than previous quarter

Overall: increasing (194.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 36.69 (%).Trend:Increase 10.38% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 40.27 (%).Trend:Increase 9.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.37 (%).Trend:Increase 7.7% than previous quarter

Overall: increasing (18.21%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 show a mixed financial picture.  Working capital efficiency metrics (liabilities and current assets on revenue) demonstrate substantial variations, with increases seen in Q1 2023. Cost efficiency, measured by the retained earnings-to-revenue ratio, shows substantial variation and an increase in Q1 2023. Investment efficiency exhibits a steady upward trend, while earnings per share experiences notable quarter-to-quarter fluctuations.