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 31.94 (%).Trend:Decrease 50.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.7 (%).Trend:Decrease 38.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.6 (%).Trend:Increase 197.46% than previous quarter

Overall: increasing (83.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 62.13 (%).Trend:Decrease 46.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.0 (%).Trend:Decrease 37.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 135.59 (%).Trend:Increase 247.67% than previous quarter

Overall: increasing (118.24%). 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 79.58 (%).Trend:Decrease 49.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 53.39 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 176.63 (%).Trend:Increase 230.83% than previous quarter

Overall: increasing (121.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.54 (%).Trend:Increase 1.72% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.02 (%).Trend:Decrease 3.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.06 (%).Trend:Increase 6.49% than previous quarter

Overall: increasing (3.14%). 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 29.84 (%).Trend:Decrease 10.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 31.38 (%).Trend:Increase 5.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 32.11 (%).Trend:Increase 2.33% than previous quarter

Overall: increasing (7.61%). Fluctuation: **Little** (low variation).

Earning Per Share


Significant fluctuations are evident in working capital efficiency, with liabilities on revenue and current assets on revenue exhibiting substantial increases and decreases across the three quarters.  Retained earnings to revenue ratios also show large swings, suggesting instability in cost efficiency.  Conversely, selling, general, and administrative (SG&A) expense ratios and retained earnings on assets show relatively stable increases or decreases, indicating some consistency in investment efficiency.  Overall, the data indicates significant volatility in the company's financial performance.