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 49.54 (%).Trend:Decrease 48.51% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.32 (%).Trend:Decrease 32.74% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 101.56 (%).Trend:Increase 204.8% than previous quarter

Overall: increasing (105.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 66.72 (%).Trend:Decrease 46.71% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 37.8 (%).Trend:Decrease 43.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 134.14 (%).Trend:Increase 254.87% than previous quarter

Overall: increasing (101.05%). 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 67.85 (%).Trend:Decrease 48.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 51.51 (%).Trend:Decrease 24.08% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 186.15 (%).Trend:Increase 261.39% than previous quarter

Overall: increasing (174.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.69 (%).Trend:Decrease 2.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.86 (%).Trend:Increase 3.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.5 (%).Trend:Increase 15.04% than previous quarter

Overall: increasing (19.57%). 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 35.0 (%).Trend:Increase 9.82% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 40.31 (%).Trend:Increase 15.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 42.43 (%).Trend:Increase 5.26% than previous quarter

Overall: increasing (21.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.25 (USD).Trend:Increase 181.25% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.93 (USD).Trend:Increase 30.22% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.54 (USD).Trend:Decrease 81.57% than previous quarter

Overall: decreasing (-76.0%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 data reveals significant increases in liabilities on revenue (105.01%), current assets on revenue (101.05%), and the ratio of retained earnings to revenue (174.36%), suggesting improved financial health.  SG&A expense ratio increased moderately (19.57%), while retained earnings on assets showed a small increase (21.23%). Earnings per share, however, significantly decreased (-76.0%).