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 40.96 (%).Trend:Decrease 49.16% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.26 (%).Trend:Decrease 28.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.72 (%).Trend:Increase 196.38% than previous quarter

Overall: increasing (111.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 236.38 (%).Trend:Decrease 50.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 154.24 (%).Trend:Decrease 34.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 402.91 (%).Trend:Increase 161.22% than previous quarter

Overall: increasing (70.45%). 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 381.24 (%).Trend:Decrease 49.4% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 254.69 (%).Trend:Decrease 33.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 692.51 (%).Trend:Increase 171.9% than previous quarter

Overall: increasing (81.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 85.39 (%).Trend:Increase 0.08% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 85.09 (%).Trend:Decrease 0.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 84.39 (%).Trend:Decrease 0.82% than previous quarter

Overall: decreasing (-1.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.15 (USD).Trend:Increase 45.57% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 46.45% than previous quarter

Overall: decreasing (-27.83%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 reveal substantial volatility in key financial metrics. Working capital efficiency, measured by liabilities and current assets on revenue, demonstrated significant fluctuations, increasing overall. Cost efficiency, measured by the ratio of retained earnings to revenue, also showed a positive upward trend, but with significant variations. Earnings per share, however, show a decrease in Q1 2023 after a period of growth, while investment efficiency displays a gradual, stable decline.