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 48.26 (%).Trend:Decrease 52.75% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.22 (%).Trend:Decrease 31.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 148.31 (%).Trend:Increase 346.45% than previous quarter

Overall: increasing (207.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 79.43 (%).Trend:Decrease 50.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 57.67 (%).Trend:Decrease 27.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 188.69 (%).Trend:Increase 227.19% than previous quarter

Overall: increasing (137.56%). 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 171.47 (%).Trend:Decrease 46.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 120.88 (%).Trend:Decrease 29.5% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 402.09 (%).Trend:Increase 232.64% than previous quarter

Overall: increasing (134.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.69 (%).Trend:Increase 2.18% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.0 (%).Trend:Increase 1.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.79 (%).Trend:Decrease 1.05% than previous quarter

Overall: increasing (0.51%). 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 43.14 (%).Trend:Increase 6.62% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.68 (%).Trend:Increase 3.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 45.49 (%).Trend:Increase 1.81% than previous quarter

Overall: increasing (5.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 9.9 (USD).Trend:Increase 74.91% than previous quarter
Year 2022 Quarter 3: Earning Per Share 13.72 (USD).Trend:Increase 38.59% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.34 (USD).Trend:Decrease 75.66% than previous quarter

Overall: decreasing (-66.26%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 data reveals significant fluctuations. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased substantially (207.31%, 137.56%, and 134.5% respectively).  However,  earnings per share decreased significantly (-66.26%), while SG&A expense ratio showed a small increase (0.51%), and retained earnings on assets had a small increase (5.45%).