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 52.54 (%).Trend:Increase 41.54% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.03 (%).Trend:Decrease 37.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.45 (%).Trend:Increase 294.94% than previous quarter

Overall: increasing (148.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 105.76 (%).Trend:Increase 20.05% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 69.57 (%).Trend:Decrease 34.22% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 221.95 (%).Trend:Increase 219.03% than previous quarter

Overall: increasing (109.86%). 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 229.42 (%).Trend:Increase 25.35% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 124.84 (%).Trend:Decrease 45.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 382.21 (%).Trend:Increase 206.16% than previous quarter

Overall: increasing (66.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.21 (%).Trend:Increase 27.27% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.5 (%).Trend:Decrease 2.61% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.68 (%).Trend:Increase 4.45% than previous quarter

Overall: increasing (1.73%). 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 53.72 (%).Trend:Decrease 37.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 50.12 (%).Trend:Decrease 6.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 49.3 (%).Trend:Decrease 1.64% than previous quarter

Overall: decreasing (-8.23%). Fluctuation: **Little** (low variation).

Earning Per Share


Between Q2 2022 and Q1 2023, liabilities and current assets on revenue significantly increased (148.29% and 109.86%, respectively), showing high variation. The ratio of retained earnings to revenue also increased significantly (66.6%), with high fluctuation.  The SG&A expense ratio showed a small increase (1.73%), while retained earnings on assets decreased slightly (-8.23%), exhibiting low variation.