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 24.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.03 (%).Trend:Decrease 21.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 31.25 (%).Trend:Increase 64.21% than previous quarter

Overall: increasing (29.24%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 74.83 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.42 (%).Trend:Decrease 24.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 165.15 (%).Trend:Increase 192.72% than previous quarter

Overall: increasing (120.7%). 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 57.96 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 42.14 (%).Trend:Decrease 27.29% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 165.58 (%).Trend:Increase 292.93% than previous quarter

Overall: increasing (185.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 53.39 (%).Trend:Increase 1.56% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 52.66 (%).Trend:Decrease 1.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 66.16 (%).Trend:Increase 25.64% than previous quarter

Overall: increasing (23.92%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.42 (USD).Trend:Increase 59.31% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.0 (USD).Trend:Increase 24.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 75.0% than previous quarter

Overall: decreasing (-68.85%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a neutral to slightly increasing trend for liabilities on revenue (18.02% increase), and a significant but positive trend for current assets on revenue (120.7% increase). Cost efficiency shows a substantial increase in the ratio of retained earnings to revenue (185.68%). Investment efficiency indicates a moderate overall increase (23.92%) in retained earnings on assets. However, earnings per share show a significant and negative trend (-68.85%).