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 22.89 (%).Trend:Decrease 56.27% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.08 (%).Trend:Decrease 34.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 47.52 (%).Trend:Increase 215.12% than previous quarter

Overall: increasing (107.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 39.42 (%).Trend:Decrease 54.77% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 26.69 (%).Trend:Decrease 32.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.01 (%).Trend:Increase 214.76% than previous quarter

Overall: increasing (113.12%). 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 1.48 (%).Trend:Increase 543.48% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3.33 (%).Trend:Increase 125.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12.92 (%).Trend:Increase 287.99% than previous quarter

Overall: increasing (772.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.01 (%).Trend:Decrease 1.96% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.97 (%).Trend:Decrease 1.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.85 (%).Trend:Decrease 3.02% than previous quarter

Overall: decreasing (-3.99%). 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 0.83 (%).Trend:Increase 1283.33% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 2.89 (%).Trend:Increase 248.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.77 (%).Trend:Increase 30.45% than previous quarter

Overall: increasing (354.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue, both increasing overall by ~100%.  Cost efficiency demonstrates a decrease in SG&A expense ratio, but a substantial increase in the ratio of retained earnings to revenue, indicating significant overall gains.  Investment efficiency also shows significant fluctuations, with increasing retained earnings on assets.  The provided data lacks key financial metrics like earning per share, which are crucial for a complete analysis.