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 83.29 (%).Trend:Decrease 46.76% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 60.67 (%).Trend:Decrease 27.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 112.86 (%).Trend:Increase 86.02% than previous quarter

Overall: increasing (35.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 212.34 (%).Trend:Decrease 51.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 144.76 (%).Trend:Decrease 31.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 371.11 (%).Trend:Increase 156.36% than previous quarter

Overall: increasing (74.77%). 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 -345.79 (%).Trend:Decrease 50.98% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -228.91 (%).Trend:Decrease 33.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -689.43 (%).Trend:Increase 201.18% than previous quarter

Overall: decreasing (99.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.73 (%).Trend:Decrease 1.26% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Decrease 2.81% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.27 (%).Trend:Decrease 1.14% than previous quarter

Overall: decreasing (-3.92%). 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 -51.32 (%).Trend:Increase 0.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -51.46 (%).Trend:Increase 0.27% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -50.49 (%).Trend:Decrease 1.88% than previous quarter

Overall: increasing (-1.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.51 (USD).Trend:Increase 164.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.25 (USD).Trend:Increase 29.48% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 82.77% than previous quarter

Overall: decreasing (-77.69%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 show mixed results with significant fluctuations.  Liabilities on revenue increased, while current assets on revenue also increased, although both metrics still showed notable quarterly changes. Cost efficiency, measured by the retained earnings to revenue ratio, decreased significantly.  SG&A expense ratios remained relatively stable. Investment efficiency, as indicated by retained earnings on assets, saw a modest increase.  Earnings per share experienced a decrease overall.