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 46.55 (%).Trend:Decrease 52.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.15 (%).Trend:Decrease 35.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 84.03 (%).Trend:Increase 178.71% than previous quarter

Overall: increasing (80.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 64.63 (%).Trend:Decrease 49.96% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 42.29 (%).Trend:Decrease 34.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 116.89 (%).Trend:Increase 176.4% than previous quarter

Overall: increasing (80.86%). 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 -11.04 (%).Trend:Decrease 51.22% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -6.38 (%).Trend:Decrease 42.21% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -13.14 (%).Trend:Increase 105.96% than previous quarter

Overall: decreasing (19.02%). 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 -3.89 (%).Trend:Decrease 3.47% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.34 (%).Trend:Decrease 14.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.44 (%).Trend:Decrease 26.95% than previous quarter

Overall: increasing (-37.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 26.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 21.21% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-39.39%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue show significant increases (80.52% and 80.86% respectively), indicating potential growth or increased investment. However, the ratio of retained earnings to revenue decreased (-19.02%) and earnings per share also decreased (-39.39%), both with significant fluctuation. Retained earnings on assets increased (-37.28%).