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 46.46 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.65 (%).Trend:Decrease 27.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 89.56 (%).Trend:Increase 166.15% than previous quarter

Overall: increasing (92.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 74.07 (%).Trend:Decrease 51.31% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 51.31 (%).Trend:Decrease 30.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 161.32 (%).Trend:Increase 214.4% than previous quarter

Overall: increasing (117.79%). 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 0.66 (%).Trend:Decrease 72.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 0.81 (%).Trend:Increase 22.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 0.5 (%).Trend:Decrease 38.27% than previous quarter

Overall: decreasing (-24.24%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.81 (%).Trend:Decrease 0.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.44 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.47 (%).Trend:Increase 35.9% than previous quarter

Overall: increasing (30.19%). Fluctuation: **Neutral** (moderate 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 0.57 (%).Trend:Decrease 41.84% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 1.04 (%).Trend:Increase 82.46% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.21 (%).Trend:Decrease 79.81% than previous quarter

Overall: decreasing (-63.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 show fluctuating trends. Liabilities on revenue increased dramatically in Q1 2023, after a decrease in prior quarters. Current assets on revenue similarly followed a pattern of decline and then a significant rise.  Cost efficiency, gauged by retained earnings to revenue, is slightly decreasing overall, with notable variability. The SG&A expense ratio shows a net increase. Investment efficiency, measured by retained earnings on assets, displays a significant drop.  Overall, the data presents a mixed picture with periods of improvement and deterioration in key financial metrics.