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 62.13 (%).Trend:Decrease 51.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 40.3 (%).Trend:Decrease 35.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 135.19 (%).Trend:Increase 235.46% than previous quarter

Overall: increasing (117.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 100.65 (%).Trend:Decrease 48.13% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 73.15 (%).Trend:Decrease 27.32% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.52 (%).Trend:Increase 182.32% than previous quarter

Overall: increasing (105.19%). 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 18.52 (%).Trend:Decrease 46.92% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 11.94 (%).Trend:Decrease 35.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 34.65 (%).Trend:Increase 190.2% than previous quarter

Overall: increasing (87.1%). 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 7.02 (%).Trend:Increase 7.67% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 6.73 (%).Trend:Decrease 4.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.57 (%).Trend:Decrease 2.38% than previous quarter

Overall: decreasing (-6.41%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in Q2 2022 through Q1 2023. Liabilities on revenue increased sharply in Q1 2023 after a substantial decrease through Q3 2022. Current assets on revenue also increased sharply in Q1 2023 after a substantial decrease through Q3 2022. Cost efficiency, as measured by the ratio of retained earnings to revenue, saw a dramatic increase in Q1 2023 after significant decreases through Q3 2022.  Investment efficiency shows a slight overall decrease with little fluctuation.