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 71.51 (%).Trend:Decrease 55.52% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 44.88 (%).Trend:Decrease 37.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 127.58 (%).Trend:Increase 184.27% than previous quarter

Overall: increasing (78.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 129.55 (%).Trend:Decrease 52.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 88.65 (%).Trend:Decrease 31.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 240.96 (%).Trend:Increase 171.81% than previous quarter

Overall: increasing (86.0%). 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 278.85 (%).Trend:Decrease 51.2% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 190.43 (%).Trend:Decrease 31.71% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 532.04 (%).Trend:Increase 179.39% than previous quarter

Overall: increasing (90.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.05 (%).Trend:Decrease 2.7% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.78 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.1 (%).Trend:Decrease 1.71% than previous quarter

Overall: decreasing (-2.37%). 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 44.78 (%).Trend:Increase 1.87% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.66 (%).Trend:Increase 1.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 45.86 (%).Trend:Increase 0.44% than previous quarter

Overall: increasing (2.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.8 (USD).Trend:Increase 1042.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 25.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (25.0%). Fluctuation: **Neutral** (moderate variation).



From Q2 2022 to Q1 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue increased significantly, indicating substantial fluctuation.  Conversely, Retained Earning on Assets showed a small increase with little variation, and SG&A Expense Ratio decreased slightly.  Earnings Per Share increased moderately.