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 34.06 (%).Trend:Decrease 46.26% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.23 (%).Trend:Decrease 31.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.94 (%).Trend:Increase 179.55% than previous quarter

Overall: increasing (90.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 75.33 (%).Trend:Decrease 45.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.73 (%).Trend:Decrease 27.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 101.12 (%).Trend:Increase 84.76% than previous quarter

Overall: increasing (34.24%). 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 16.52 (%).Trend:Decrease 31.71% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 14.27 (%).Trend:Decrease 13.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 61.51 (%).Trend:Increase 331.04% than previous quarter

Overall: increasing (272.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.96 (%).Trend:Increase 5.11% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.12 (%).Trend:Increase 0.8% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.67 (%).Trend:Increase 7.7% than previous quarter

Overall: increasing (8.57%). 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 11.49 (%).Trend:Increase 30.87% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 14.21 (%).Trend:Increase 23.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.66 (%).Trend:Increase 73.54% than previous quarter

Overall: increasing (114.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (90.66%), and current assets on revenue increased by 34.24%, both demonstrating high variability.  The ratio of retained earnings to revenue showed a substantial increase (272.34%), indicating significant volatility. The SG&A expense ratio also increased (8.57%), showing little variation. Retained earnings on assets increased significantly (114.62%) over the three quarters.