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 69.11 (%).Trend:Decrease 46.14% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 50.24 (%).Trend:Decrease 27.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 157.75 (%).Trend:Increase 213.99% than previous quarter

Overall: increasing (128.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 96.91 (%).Trend:Decrease 47.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 68.85 (%).Trend:Decrease 28.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.17 (%).Trend:Increase 199.45% than previous quarter

Overall: increasing (112.74%). 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 -13.9 (%).Trend:Decrease 57.67% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -7.92 (%).Trend:Decrease 43.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -15.84 (%).Trend:Increase 100.0% than previous quarter

Overall: decreasing (13.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.29 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.32 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.28 (%).Trend:Decrease 1.2% than previous quarter

Overall: decreasing (-0.3%). 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 -10.45 (%).Trend:Decrease 18.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -8.36 (%).Trend:Decrease 20.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.8 (%).Trend:Decrease 30.62% than previous quarter

Overall: increasing (-44.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 164.29% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 44.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 74.38% than previous quarter

Overall: decreasing (-63.06%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 reveals significant volatility in key performance indicators (KPIs). Working capital efficiency shows large increases in liabilities and current assets in Q1 2023 after a period of decrease. Cost efficiency indicates an overall decreasing trend for the retained earnings-to-revenue ratio, with considerable fluctuation. Selling, general, and administrative (SG&A) expenses exhibit little variation. Investment efficiency shows a consistent decrease in retained earnings on assets. Earnings per share experienced a substantial decline in Q1 2023 after a period of strong growth.