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 80.28 (%).Trend:Decrease 50.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 40.38 (%).Trend:Decrease 49.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.24 (%).Trend:Increase 197.77% than previous quarter

Overall: increasing (49.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 76.45 (%).Trend:Decrease 52.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.02 (%).Trend:Decrease 34.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 156.76 (%).Trend:Increase 213.39% than previous quarter

Overall: increasing (105.05%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.45 (%).Trend:Decrease 10.46% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.22 (%).Trend:Decrease 5.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.38 (%).Trend:Increase 27.49% than previous quarter

Overall: increasing (20.9%). 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
Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.18 (USD).Trend:Increase 138.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.26 (USD).Trend:Increase 25.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 83.65% than previous quarter

Overall: decreasing (-79.43%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue increased significantly, indicating potential expansion or improved financial health.  The SG&A expense ratio also increased slightly.  Conversely, earnings per share experienced a dramatic decrease (-79.43%), which warrants further investigation.  High variability is apparent across all metrics.