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 55.54 (%).Trend:Decrease 48.92% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.26 (%).Trend:Decrease 36.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 95.34 (%).Trend:Increase 170.39% than previous quarter

Overall: increasing (71.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 73.82 (%).Trend:Decrease 49.39% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 49.21 (%).Trend:Decrease 33.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 140.7 (%).Trend:Increase 185.92% than previous quarter

Overall: increasing (90.6%). 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 62.7 (%).Trend:Decrease 46.63% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 44.49 (%).Trend:Decrease 29.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 149.22 (%).Trend:Increase 235.4% than previous quarter

Overall: increasing (137.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.93 (%).Trend:Decrease 9.07% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.18 (%).Trend:Increase 8.37% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.99 (%).Trend:Increase 5.01% than previous quarter

Overall: increasing (13.8%). 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 15.71 (%).Trend:Increase 3.49% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.33 (%).Trend:Increase 10.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.95 (%).Trend:Increase 15.12% than previous quarter

Overall: increasing (26.99%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.99 (USD).Trend:Increase 116.85% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 25.31% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 60.0% than previous quarter

Overall: decreasing (-49.87%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue and current assets on revenue increased significantly, indicating substantial growth or a shift in financial strategy.  Similarly, the ratio of retained earnings to revenue increased dramatically.  The SG&A expense ratio also saw a moderate increase, while retained earnings on assets demonstrated a steady growth.  However, earnings per share decreased significantly after Q3 2022.