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 72.73 (%).Trend:Decrease 51.58% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 48.6 (%).Trend:Decrease 33.18% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 142.46 (%).Trend:Increase 193.13% than previous quarter

Overall: increasing (95.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 134.42 (%).Trend:Decrease 50.92% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 92.09 (%).Trend:Decrease 31.49% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 260.23 (%).Trend:Increase 182.58% than previous quarter

Overall: increasing (93.59%). 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 223.84 (%).Trend:Decrease 52.85% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 145.76 (%).Trend:Decrease 34.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 446.56 (%).Trend:Increase 206.37% than previous quarter

Overall: increasing (99.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.77 (%).Trend:Decrease 6.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.64 (%).Trend:Decrease 4.56% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Increase 5.58% than previous quarter

Overall: increasing (0.77%). 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 52.59 (%).Trend:Increase 0.38% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 53.01 (%).Trend:Increase 0.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 56.09 (%).Trend:Increase 5.81% than previous quarter

Overall: increasing (6.66%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q2 2022-Q1 2023 data reveals considerable changes.  Liabilities, current assets, and retained earnings relative to revenue all increased dramatically, suggesting a possible shift in business operations. The SG&A expense ratio and retained earnings on assets showed much smaller, more stable increases.  The absence of Earnings Per Share data limits a complete assessment.