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 49.47 (%).Trend:Decrease 51.81% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.06 (%).Trend:Decrease 35.19% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 94.84 (%).Trend:Increase 195.82% than previous quarter

Overall: increasing (91.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 77.73 (%).Trend:Decrease 49.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.94 (%).Trend:Decrease 34.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 161.07 (%).Trend:Increase 216.2% than previous quarter

Overall: increasing (107.22%). 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 15.6 (%).Trend:Decrease 41.86% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 11.66 (%).Trend:Decrease 25.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 42.41 (%).Trend:Increase 263.72% than previous quarter

Overall: increasing (171.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.01 (%).Trend:Decrease 5.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.89 (%).Trend:Decrease 0.8% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.75 (%).Trend:Increase 5.78% than previous quarter

Overall: increasing (4.93%). 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 7.88 (%).Trend:Increase 21.79% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 8.96 (%).Trend:Increase 13.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.27 (%).Trend:Increase 14.62% than previous quarter

Overall: increasing (30.33%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.25 (USD).Trend:Increase 108.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 34.4% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 76.79% than previous quarter

Overall: decreasing (-68.8%). Fluctuation: **Significant** (high variation).



Financial data for 2022-2023 reveals significant fluctuations across various metrics. Working capital efficiency (liabilities and current assets on revenue) show substantial increases and decreases. Cost efficiency indicates a substantial rise in the retained earnings-to-revenue ratio, while SG&A expenses show little change. Investment efficiency continues a positive trend, with a slightly less dramatic increase. Earnings per share display considerable volatility, decreasing sharply in Q1 2023.