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 134.81 (%).Trend:Decrease 40.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 84.44 (%).Trend:Decrease 37.36% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 265.37 (%).Trend:Increase 214.27% than previous quarter

Overall: increasing (96.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 117.58 (%).Trend:Decrease 50.79% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 81.12 (%).Trend:Decrease 31.01% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 244.06 (%).Trend:Increase 200.86% than previous quarter

Overall: increasing (107.57%). 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 52.43 (%).Trend:Decrease 63.16% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 37.9 (%).Trend:Decrease 27.71% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 115.8 (%).Trend:Increase 205.54% than previous quarter

Overall: increasing (120.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.0 (%).Trend:Decrease 0.45% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.75 (%).Trend:Increase 1.97% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.5 (%).Trend:Increase 17.42% than previous quarter

Overall: increasing (19.74%). 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 5.27 (%).Trend:Decrease 21.93% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 5.8 (%).Trend:Increase 10.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.46 (%).Trend:Decrease 5.86% than previous quarter

Overall: increasing (3.61%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2022 to Q1 2023 reveals significant increases in working capital efficiency measures. Liabilities on revenue showed a significant increase from Q1 to Q2, but then decreased, resulting in an overall increase of 96.85%.  Current assets on revenue also increased by 107.57%, exhibiting significant volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, experienced a substantial increase of 120.87%. The SG&A expense ratio also increased by 19.74%, with little to no fluctuation.  Investment efficiency, measured by retained earnings on assets, saw a modest increase of 3.61% overall, with little fluctuation.