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 24.57 (%).Trend:Decrease 52.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.61 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.65 (%).Trend:Increase 253.1% than previous quarter

Overall: increasing (138.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 70.21 (%).Trend:Decrease 56.4% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.83 (%).Trend:Decrease 27.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 155.68 (%).Trend:Increase 206.28% than previous quarter

Overall: increasing (121.73%). 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 48.1 (%).Trend:Decrease 63.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 29.61 (%).Trend:Decrease 38.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 35.39 (%).Trend:Increase 19.52% than previous quarter

Overall: decreasing (-26.42%). Fluctuation: **Neutral** (moderate 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 28.54 (%).Trend:Decrease 16.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.76 (%).Trend:Decrease 6.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.99 (%).Trend:Decrease 51.46% than previous quarter

Overall: decreasing (-54.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (138.71%), displaying high variation.  Current assets on revenue also increased significantly (121.73%), with high fluctuation.  The ratio of retained earnings to revenue decreased moderately (-26.42%), showing moderate variation. Retained earnings on assets decreased significantly (-54.48%), showing high variation.