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 56.6 (%).Trend:Decrease 42.96% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 44.41 (%).Trend:Decrease 21.54% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 97.57 (%).Trend:Increase 119.7% than previous quarter

Overall: increasing (72.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 125.8 (%).Trend:Decrease 45.88% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.02 (%).Trend:Decrease 30.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 212.94 (%).Trend:Increase 144.7% than previous quarter

Overall: increasing (69.27%). 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 78.93 (%).Trend:Decrease 48.59% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 54.76 (%).Trend:Decrease 30.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 171.1 (%).Trend:Increase 212.45% than previous quarter

Overall: increasing (116.77%). 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 31.18 (%).Trend:Increase 1.6% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 31.46 (%).Trend:Increase 0.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.55 (%).Trend:Increase 19.36% than previous quarter

Overall: increasing (20.43%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.78 (USD).Trend:Increase 101.45% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.33 (USD).Trend:Increase 55.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.46 (USD).Trend:Decrease 66.28% than previous quarter

Overall: decreasing (-47.48%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 reveals a mixed financial picture. Working capital efficiency exhibits a fluctuating increase, with large variations in liabilities and current assets on revenue.  Cost efficiency, measured by the retained earnings-to-revenue ratio, shows a significant rise, marked by substantial swings. Investment efficiency displays a consistently increasing trend. However, earnings per share experienced a decrease, showcasing significant volatility.