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 36.02 (%).Trend:Decrease 46.12% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.34 (%).Trend:Decrease 32.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.78 (%).Trend:Increase 199.01% than previous quarter

Overall: increasing (102.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 112.47 (%).Trend:Decrease 47.06% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 77.86 (%).Trend:Decrease 30.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 226.8 (%).Trend:Increase 191.29% than previous quarter

Overall: increasing (101.65%). 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 137.97 (%).Trend:Decrease 49.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 91.86 (%).Trend:Decrease 33.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 256.43 (%).Trend:Increase 179.15% than previous quarter

Overall: increasing (85.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.88 (%).Trend:Decrease 0.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.48 (%).Trend:Decrease 1.68% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.74 (%).Trend:Increase 1.11% than previous quarter

Overall: decreasing (-0.59%). 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 66.58 (%).Trend:Increase 0.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 66.89 (%).Trend:Increase 0.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 64.41 (%).Trend:Decrease 3.71% than previous quarter

Overall: decreasing (-3.26%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital, liabilities, and current assets on revenue show an increase in Q1 2023, but substantial fluctuations exist.  Retained earnings to revenue significantly increased in Q1 2023 after notable previous decreases, exhibiting high volatility.  SG&A expense ratio exhibits little fluctuation, remaining low throughout the three-quarter period.  Investment efficiency, measured by retained earnings on assets, shows a slight overall decrease with little variation.