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 29.75 (%).Trend:Decrease 52.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.54 (%).Trend:Decrease 30.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 44.64 (%).Trend:Increase 117.33% than previous quarter

Overall: increasing (50.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 97.99 (%).Trend:Decrease 53.05% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 68.62 (%).Trend:Decrease 29.97% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 186.04 (%).Trend:Increase 171.12% than previous quarter

Overall: increasing (89.86%). 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 142.93 (%).Trend:Decrease 49.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 99.43 (%).Trend:Decrease 30.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 277.12 (%).Trend:Increase 178.71% than previous quarter

Overall: increasing (93.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.21 (%).Trend:Increase 10.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.26 (%).Trend:Increase 4.13% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.09 (%).Trend:Decrease 13.49% than previous quarter

Overall: decreasing (-9.92%). 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 42.33 (%).Trend:Decrease 2.62% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 42.07 (%).Trend:Decrease 0.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.69 (%).Trend:Increase 6.23% than previous quarter

Overall: increasing (5.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.57 (USD).Trend:Increase 53.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 27.39% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-36.31%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased significantly in Q1 2023, then decreased, before increasing again. Current assets on revenue also exhibited significant fluctuations, with substantial increases in Q1 2023. Cost efficiency shows a decreasing trend in SG&A expense ratio, but significant fluctuations in the retained earnings to revenue ratio. Invest efficiency shows a slight increase in retained earnings on assets with little fluctuation. Earnings per share decreased significantly, showing high variation.