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 25.7 (%).Trend:Decrease 49.21% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.62 (%).Trend:Decrease 35.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 44.81 (%).Trend:Increase 169.61% than previous quarter

Overall: increasing (74.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 110.9 (%).Trend:Decrease 51.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.01 (%).Trend:Decrease 35.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 197.05 (%).Trend:Increase 173.64% than previous quarter

Overall: increasing (77.68%). 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 188.47 (%).Trend:Decrease 49.94% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 123.82 (%).Trend:Decrease 34.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 345.8 (%).Trend:Increase 179.28% than previous quarter

Overall: increasing (83.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.28 (%).Trend:Increase 3.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.43 (%).Trend:Increase 0.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.66 (%).Trend:Decrease 3.43% than previous quarter

Overall: decreasing (-2.78%). 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 76.0 (%).Trend:Decrease 0.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 76.24 (%).Trend:Increase 0.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 76.45 (%).Trend:Increase 0.28% than previous quarter

Overall: increasing (0.59%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements from Q2 2022 to Q1 2023 show significant fluctuations in working capital, cost efficiency, and investment metrics. Liabilities and current assets on revenue experienced notable decreases, then significant increases, indicating instability.  The retained earnings to revenue ratio similarly saw substantial declines followed by a sharp increase, suggesting potential issues.  While the SG&A expense ratio fluctuated slightly, investment efficiency maintained a consistent trend with minor increases in retained earnings on assets.  The high degree of variability in key performance indicators underscores the need for further analysis and insights into the underlying causes.