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 63.48 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 41.39 (%).Trend:Decrease 34.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 103.22 (%).Trend:Increase 149.38% than previous quarter

Overall: increasing (62.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 133.2 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.79 (%).Trend:Decrease 34.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 223.15 (%).Trend:Increase 154.19% than previous quarter

Overall: increasing (67.53%). 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 188.11 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 117.95 (%).Trend:Decrease 37.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 307.19 (%).Trend:Increase 160.44% than previous quarter

Overall: increasing (63.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.24 (%).Trend:Decrease 2.75% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.74 (%).Trend:Increase 4.51% than previous quarter

Overall: increasing (1.64%). 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 55.24 (%).Trend:Decrease 34.81% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 54.75 (%).Trend:Decrease 0.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.71 (%).Trend:Increase 1.75% than previous quarter

Overall: increasing (0.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.18 (USD).Trend:Increase 40.48% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.9 (USD).Trend:Increase 61.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 78.95% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).



Financial performance from 2022 Q2 to 2023 Q1 shows significant fluctuations. Liabilities and current assets on revenue show significant increases, indicating a turnaround from previous quarters.  The ratio of retained earnings to revenue shows a substantial increase, suggesting a positive trend. The SG&A expense ratio displays a modest increase. Retained earnings on assets demonstrate a minor increase. Earnings per share show a notable decrease, reversing the previous trend.