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 94.27 (%).Trend:Decrease 54.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 58.83 (%).Trend:Decrease 37.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 182.68 (%).Trend:Increase 210.52% than previous quarter

Overall: increasing (93.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 109.4 (%).Trend:Decrease 51.64% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 73.49 (%).Trend:Decrease 32.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 222.29 (%).Trend:Increase 202.48% than previous quarter

Overall: increasing (103.19%). 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 23.21 (%).Trend:Decrease 56.17% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 15.44 (%).Trend:Decrease 33.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 61.4 (%).Trend:Increase 297.67% than previous quarter

Overall: increasing (164.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.16 (%).Trend:Decrease 3.92% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.69 (%).Trend:Decrease 2.74% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.95 (%).Trend:Increase 1.56% than previous quarter

Overall: decreasing (-1.22%). 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 8.02 (%).Trend:Decrease 6.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 8.51 (%).Trend:Increase 6.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.79 (%).Trend:Increase 26.79% than previous quarter

Overall: increasing (34.54%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.95 (USD).Trend:Increase 85.53% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.62 (USD).Trend:Increase 56.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.66 (USD).Trend:Decrease 64.07% than previous quarter

Overall: decreasing (-43.73%). Fluctuation: **Significant** (high variation).



Between Q2 2022 and Q1 2023, Liabilities on Revenue and Current Assets on Revenue increased significantly, with substantial fluctuations.  The Ratio of Retained Earnings to Revenue also saw a significant increase. The SG&A Expense Ratio showed a slight decrease, while Retained Earnings on Assets increased moderately.  Earnings Per Share experienced a significant decrease.