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 91.95 (%).Trend:Decrease 50.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 60.34 (%).Trend:Decrease 34.38% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 180.06 (%).Trend:Increase 198.41% than previous quarter

Overall: increasing (95.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 86.11 (%).Trend:Decrease 51.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.98 (%).Trend:Decrease 33.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 168.09 (%).Trend:Increase 195.0% than previous quarter

Overall: increasing (95.2%). 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 224.47 (%).Trend:Decrease 50.38% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 152.23 (%).Trend:Decrease 32.18% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 471.76 (%).Trend:Increase 209.9% than previous quarter

Overall: increasing (110.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.0 (%).Trend:Decrease 2.61% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.91 (%).Trend:Decrease 0.26% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.76 (%).Trend:Increase 2.51% than previous quarter

Overall: increasing (2.24%). 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 39.66 (%).Trend:Increase 3.61% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 41.15 (%).Trend:Increase 3.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.6 (%).Trend:Increase 5.95% than previous quarter

Overall: increasing (9.93%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2022 to Q1 2023 suggests a complex picture of financial performance.  Working capital efficiency, as measured by liabilities and current assets on revenue, shows an overall upward trend, though with considerable volatility. Cost efficiency, as represented by the ratio of retained earnings to revenue, also demonstrates an upward trend, but with significant quarter-to-quarter fluctuations. The SG&A expense ratio shows little fluctuation, while investment efficiency shows a steady increase in retained earnings on assets. Earnings per share also demonstrates an increase, but exhibits significant quarter-to-quarter volatility.