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 46.34 (%).Trend:Decrease 51.55% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.88 (%).Trend:Decrease 35.52% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 129.24 (%).Trend:Increase 332.53% than previous quarter

Overall: increasing (178.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 104.92 (%).Trend:Decrease 53.75% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.12 (%).Trend:Decrease 33.17% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 285.88 (%).Trend:Increase 307.7% than previous quarter

Overall: increasing (172.47%). 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 53.09 (%).Trend:Decrease 22.26% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 39.79 (%).Trend:Decrease 25.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 152.97 (%).Trend:Increase 284.44% than previous quarter

Overall: increasing (188.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.91 (%).Trend:Decrease 2.1% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.84 (%).Trend:Decrease 0.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.03 (%).Trend:Increase 27.93% than previous quarter

Overall: increasing (26.8%). Fluctuation: **Neutral** (moderate 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 16.3 (%).Trend:Increase 53.77% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 18.12 (%).Trend:Increase 11.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.03 (%).Trend:Decrease 6.02% than previous quarter

Overall: increasing (4.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.52 (USD).Trend:Increase 2420.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.3 (USD).Trend:Increase 30.95% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 95.45% than previous quarter

Overall: decreasing (-94.05%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows mixed results with notable fluctuations. Liabilities and current assets on revenue increased, but with considerable variation. Cost efficiency (ratio of retained earnings to revenue) shows an increase despite fluctuating results. The SG&A expense ratio displayed a slight increase. Investment efficiency shows a moderate increase in retained earnings on assets. Earnings per share show substantial volatility, decreasing sharply in Q1 2023.