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 101.4 (%).Trend:Decrease 58.52% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 61.63 (%).Trend:Decrease 39.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 236.92 (%).Trend:Increase 284.42% than previous quarter

Overall: increasing (133.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 81.45 (%).Trend:Decrease 59.18% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.96 (%).Trend:Decrease 37.43% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 198.68 (%).Trend:Increase 289.87% than previous quarter

Overall: increasing (143.93%). 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 62.53 (%).Trend:Decrease 50.22% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 43.97 (%).Trend:Decrease 29.68% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 150.04 (%).Trend:Increase 241.23% than previous quarter

Overall: increasing (139.95%). 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 27.78 (%).Trend:Increase 15.37% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 30.12 (%).Trend:Increase 8.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 28.72 (%).Trend:Decrease 4.65% than previous quarter

Overall: increasing (3.38%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q2 2022 to Q1 2023 displays considerable volatility. Working capital efficiency (liabilities and current assets on revenue) increased, but with notable quarter-to-quarter swings.  Cost efficiency (ratio of retained earnings to revenue) also increased with substantial fluctuation. Investment efficiency shows a positive overall trend in retained earnings on assets, but with minimal change.  The overall pattern is one of significant variability across all key metrics.