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 51.65 (%).Trend:Decrease 48.67% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.06 (%).Trend:Decrease 26.31% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 134.98 (%).Trend:Increase 254.65% than previous quarter

Overall: increasing (161.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 88.75 (%).Trend:Decrease 46.37% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 180.1 (%).Trend:Increase 102.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 226.01 (%).Trend:Increase 25.49% than previous quarter

Overall: increasing (154.66%). 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 208.32 (%).Trend:Decrease 47.68% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 144.49 (%).Trend:Decrease 30.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 395.69 (%).Trend:Increase 173.85% than previous quarter

Overall: increasing (89.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.38 (%).Trend:Increase 7.58% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.58 (%).Trend:Increase 2.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.99 (%).Trend:Increase 31.79% than previous quarter

Overall: increasing (35.37%). Fluctuation: **Neutral** (moderate 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 82.33 (%).Trend:Increase 1.23% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 49.6 (%).Trend:Decrease 39.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.27 (%).Trend:Decrease 12.76% than previous quarter

Overall: decreasing (-47.44%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2022 to Q1 2023 indicates significant volatility across several metrics. Liabilities on revenue increased substantially (161.34%), with large fluctuations, while current assets on revenue also increased (154.66%) but experienced similar fluctuations. The ratio of retained earnings to revenue increased (89.94%), but again with considerable variations. The SG&A expense ratio also increased (35.37%) with modest fluctuation. Invest efficiency decreased (-47.44%).