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 98.25 (%).Trend:Decrease 42.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51.44 (%).Trend:Decrease 47.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 137.64 (%).Trend:Increase 167.57% than previous quarter

Overall: increasing (40.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 50.5 (%).Trend:Decrease 45.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.0 (%).Trend:Decrease 34.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 106.27 (%).Trend:Increase 222.03% than previous quarter

Overall: increasing (110.44%). 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 189.48 (%).Trend:Decrease 47.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 132.4 (%).Trend:Decrease 30.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 408.63 (%).Trend:Increase 208.63% than previous quarter

Overall: increasing (115.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.02 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.19 (%).Trend:Increase 0.68% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.12 (%).Trend:Increase 11.63% than previous quarter

Overall: increasing (12.39%). 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 45.25 (%).Trend:Increase 4.65% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.95 (%).Trend:Increase 1.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 45.93 (%).Trend:Decrease 0.04% than previous quarter

Overall: increasing (1.5%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2022 to Q1 2023 show significant changes across metrics. Working capital efficiency, with both liabilities and current assets on revenue increasing significantly, indicates substantial volatility.  Cost efficiency, measured by the retained earnings to revenue ratio, exhibits a significant increase. The selling, general, and administrative (SG&A) expense ratio displays a small upward trend. Investment efficiency, as measured by retained earnings on assets, shows a slight increase. Overall, the data reveals significant fluctuations and an upward trend in several key performance indicators.