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 42.44 (%).Trend:Decrease 54.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.74 (%).Trend:Decrease 32.28% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 105.17 (%).Trend:Increase 265.94% than previous quarter

Overall: increasing (147.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 100.44 (%).Trend:Decrease 50.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.47 (%).Trend:Decrease 33.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 223.28 (%).Trend:Increase 235.91% than previous quarter

Overall: increasing (122.3%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.72 (%).Trend:Decrease 2.1% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.46 (%).Trend:Decrease 2.43% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.7 (%).Trend:Increase 2.29% than previous quarter

Overall: decreasing (-0.19%). 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
Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue, increasing in both cases by 122.3% and 147.81% respectively across the three quarters.  Cost efficiency, however, displays little fluctuation, with the SG&A expense ratio decreasing slightly by 0.19% overall.  The provided data lacks details on investment efficiency.