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 56.33 (%).Trend:Decrease 43.57% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37.32 (%).Trend:Decrease 33.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 102.93 (%).Trend:Increase 175.8% than previous quarter

Overall: increasing (82.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 70.96 (%).Trend:Decrease 50.49% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 46.01 (%).Trend:Decrease 35.16% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 140.29 (%).Trend:Increase 204.91% than previous quarter

Overall: increasing (97.7%). 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 408.28 (%).Trend:Decrease 50.71% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 278.85 (%).Trend:Decrease 31.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 886.23 (%).Trend:Increase 217.82% than previous quarter

Overall: increasing (117.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.62 (%).Trend:Decrease 5.92% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.97 (%).Trend:Decrease 2.27% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.97 (%).Trend:Decrease 3.58% than previous quarter

Overall: decreasing (-5.77%). 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 186.65 (%).Trend:Increase 2.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 196.86 (%).Trend:Increase 5.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 209.53 (%).Trend:Increase 6.44% than previous quarter

Overall: increasing (12.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 7.1 (USD).Trend:Increase 126.84% than previous quarter
Year 2022 Quarter 3: Earning Per Share 10.75 (USD).Trend:Increase 51.41% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.9 (USD).Trend:Decrease 63.72% than previous quarter

Overall: decreasing (-45.07%). Fluctuation: **Significant** (high variation).



Working Capital Efficiency in Q2 2022 to Q1 2023 shows a significant increase in liabilities on revenue (82.73%) and current assets on revenue (97.7%) with high variability. Cost Efficiency shows a significant increase in the ratio of retained earnings to revenue (117.06%). Selling, General & Administrative (SG&A) expenses decreased steadily (-5.77%). Investment Efficiency demonstrates a slight increase in retained earnings on assets (12.26%) with low variation. Earning per share decreased (-45.07%) with high variability.