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 61.58 (%).Trend:Decrease 38.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 48.81 (%).Trend:Decrease 20.74% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 69.03 (%).Trend:Increase 41.43% than previous quarter

Overall: increasing (12.1%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 149.28 (%).Trend:Decrease 50.15% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 100.17 (%).Trend:Decrease 32.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 263.06 (%).Trend:Increase 162.61% than previous quarter

Overall: increasing (76.22%). 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 36.17 (%).Trend:Decrease 46.52% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 26.46 (%).Trend:Decrease 26.85% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 85.01 (%).Trend:Increase 221.28% than previous quarter

Overall: increasing (135.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.65 (%).Trend:Decrease 10.7% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.02 (%).Trend:Decrease 4.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.27 (%).Trend:Increase 3.67% than previous quarter

Overall: decreasing (-1.07%). 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 9.4 (%).Trend:Increase 9.18% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 10.52 (%).Trend:Increase 11.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.21 (%).Trend:Increase 16.06% than previous quarter

Overall: increasing (29.89%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.2 (USD).Trend:Decrease 322.22% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.66 (USD).Trend:Increase 230.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 40.91% than previous quarter

Overall: increasing (95.0%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue decreased then increased, ultimately showing a slight overall increase (12.1%) with neutral fluctuation. Current assets on revenue showed significant fluctuation, with a substantial overall increase (76.22%).  Retained earnings to revenue increased significantly (135.03%), demonstrating high variation. SG&A expense ratio decreased slightly (-1.07%) with little fluctuation. Retained earnings on assets increased (29.89%) with neutral fluctuation.  Earnings per share increased significantly (95%), showing high variation.