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 17.05 (%).Trend:Decrease 57.64% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 12.03 (%).Trend:Decrease 29.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 38.82 (%).Trend:Increase 222.69% than previous quarter

Overall: increasing (127.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 32.15 (%).Trend:Decrease 53.84% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 20.97 (%).Trend:Decrease 34.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 60.36 (%).Trend:Increase 187.84% than previous quarter

Overall: increasing (87.74%). 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 40.62 (%).Trend:Decrease 45.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 27.79 (%).Trend:Decrease 31.59% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Increase 246.6% than previous quarter

Overall: increasing (137.12%). 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 33.33 (%).Trend:Increase 11.1% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 34.96 (%).Trend:Increase 4.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.54 (%).Trend:Decrease 4.06% than previous quarter

Overall: increasing (0.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.63 (USD).Trend:Increase 131.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.56 (USD).Trend:Increase 53.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.37 (USD).Trend:Decrease 75.36% than previous quarter

Overall: decreasing (-62.26%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 demonstrates a shift in performance.  Working capital efficiency, measured by liabilities and current assets on revenue, and cost efficiency, as measured by the ratio of retained earnings to revenue, reveal increasing trends with high variation.  Investment efficiency, reflected in retained earnings on assets, shows a modest increase with little fluctuation. However, earnings per share displays a negative overall trend despite previous positive quarters.