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 65.65 (%).Trend:Decrease 44.87% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.93 (%).Trend:Decrease 48.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.02 (%).Trend:Increase 283.2% than previous quarter

Overall: increasing (98.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 85.51 (%).Trend:Decrease 45.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 47.06 (%).Trend:Decrease 44.97% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 185.08 (%).Trend:Increase 293.29% than previous quarter

Overall: increasing (116.44%). 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 94.9 (%).Trend:Decrease 50.4% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 59.61 (%).Trend:Decrease 37.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 212.45 (%).Trend:Increase 256.4% than previous quarter

Overall: increasing (123.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.5 (%).Trend:Increase 8.07% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.47 (%).Trend:Decrease 13.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.14 (%).Trend:Increase 10.36% than previous quarter

Overall: decreasing (-4.8%). 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 35.98 (%).Trend:Increase 0.56% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 39.29 (%).Trend:Increase 9.2% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.33 (%).Trend:Decrease 2.44% than previous quarter

Overall: increasing (6.53%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased sharply in Q1 2023, then decreased substantially in Q2 and Q3.  Current assets on revenue demonstrate significant fluctuations, increasing significantly in Q1 2023, then decreasing substantially in Q2 and Q3.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a significant increase overall with substantial variations. Selling, General and Administrative (SG&A) expense ratio trends show little fluctuation, decreasing slightly. Investment efficiency shows a slight increase in retained earnings on assets, with minimal fluctuations.