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 37.52 (%).Trend:Decrease 44.42% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.58 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.06 (%).Trend:Increase 236.43% than previous quarter

Overall: increasing (129.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 115.13 (%).Trend:Decrease 46.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 78.21 (%).Trend:Decrease 32.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 227.61 (%).Trend:Increase 191.02% than previous quarter

Overall: increasing (97.7%). 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 16.04 (%).Trend:Decrease 49.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 10.21 (%).Trend:Decrease 36.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 27.86 (%).Trend:Increase 172.87% than previous quarter

Overall: increasing (73.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 6.52% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.24 (%).Trend:Increase 0.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.9 (%).Trend:Decrease 1.09% than previous quarter

Overall: decreasing (-0.52%). 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 9.73 (%).Trend:Decrease 5.07% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 9.13 (%).Trend:Decrease 6.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 8.6 (%).Trend:Decrease 5.81% than previous quarter

Overall: decreasing (-11.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.03 (USD).Trend:Increase 72.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.91 (USD).Trend:Increase 43.35% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 67.7% than previous quarter

Overall: decreasing (-53.69%). Fluctuation: **Significant** (high variation).



The financial data from Q2 2022 to Q1 2023 shows dramatic shifts. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue experienced substantial increases (129.37%, 97.7%, and 73.69% respectively). However, earnings per share decreased sharply (-53.69%).  SG&A expense ratio decreased slightly (-0.52%), and retained earnings on assets showed a small decrease (-11.61%). The cost and investment efficiency data are incomplete.