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 55.68 (%).Trend:Decrease 53.21% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.15 (%).Trend:Decrease 45.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.16 (%).Trend:Increase 331.71% than previous quarter

Overall: increasing (133.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 150.3 (%).Trend:Decrease 56.06% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 82.62 (%).Trend:Decrease 45.03% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 317.31 (%).Trend:Increase 284.06% than previous quarter

Overall: increasing (111.12%). 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 103.67 (%).Trend:Decrease 57.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 56.9 (%).Trend:Decrease 45.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211.17 (%).Trend:Increase 271.12% than previous quarter

Overall: increasing (103.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.67 (%).Trend:Decrease 9.4% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.7 (%).Trend:Decrease 11.13% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.8 (%).Trend:Increase 22.4% than previous quarter

Overall: increasing (8.77%). Fluctuation: **Neutral** (moderate 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 52.75 (%).Trend:Decrease 1.2% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 53.93 (%).Trend:Increase 2.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 51.63 (%).Trend:Decrease 4.26% than previous quarter

Overall: decreasing (-2.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.42 (USD).Trend:Increase 213.29% than previous quarter
Year 2022 Quarter 3: Earning Per Share 13.87 (USD).Trend:Increase 155.9% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.67 (USD).Trend:Decrease 87.96% than previous quarter

Overall: decreasing (-69.19%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 data shows significant increases in liabilities on revenue (133.76%), current assets on revenue (111.12%), and ratio of retained earnings to revenue (103.69%), suggesting possible growth or investment.  Conversely, earnings per share decreased significantly (-69.19%), while the SG&A expense ratio showed a moderate increase (8.77%) and retained earnings on assets decreased slightly (-2.12%).