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 128.85 (%).Trend:Decrease 26.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 77.01 (%).Trend:Decrease 40.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 203.17 (%).Trend:Increase 163.82% than previous quarter

Overall: increasing (57.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 48.21 (%).Trend:Decrease 55.18% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 31.69 (%).Trend:Decrease 34.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.69 (%).Trend:Increase 167.25% than previous quarter

Overall: increasing (75.67%). 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 -65.4 (%).Trend:Increase 79.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -35.66 (%).Trend:Decrease 45.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -94.02 (%).Trend:Increase 163.66% than previous quarter

Overall: decreasing (43.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.17 (%).Trend:Increase 3.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.19 (%).Trend:Increase 0.22% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.76 (%).Trend:Decrease 4.68% than previous quarter

Overall: decreasing (-4.47%). 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 -33.92 (%).Trend:Increase 277.31% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -28.61 (%).Trend:Decrease 15.65% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.24 (%).Trend:Increase 2.2% than previous quarter

Overall: increasing (-13.8%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.28 (USD).Trend:Increase 87.43% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.39 (USD).Trend:Increase 64.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.35 (USD).Trend:Decrease 56.4% than previous quarter

Overall: decreasing (-28.35%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue increased significantly, suggesting improved working capital.  The ratio of retained earnings to revenue decreased considerably, while SG&A expenses slightly decreased. Retained earnings on assets showed a slight increase despite significant fluctuations. Earnings per share decreased considerably.  All metrics except SG&A expense exhibited substantial volatility.