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 92.05 (%).Trend:Decrease 50.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 63.55 (%).Trend:Decrease 30.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 198.4 (%).Trend:Increase 212.2% than previous quarter

Overall: increasing (115.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 68.9 (%).Trend:Decrease 49.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.22 (%).Trend:Decrease 35.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 139.92 (%).Trend:Increase 216.42% than previous quarter

Overall: increasing (103.08%). 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 -34.32 (%).Trend:Decrease 30.86% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -23.17 (%).Trend:Decrease 32.49% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -79.64 (%).Trend:Increase 243.72% than previous quarter

Overall: decreasing (132.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.5 (%).Trend:Decrease 3.21% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.24 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.65 (%).Trend:Increase 4.66% than previous quarter

Overall: increasing (3.77%). 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 -19.81 (%).Trend:Increase 42.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -20.39 (%).Trend:Increase 2.93% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -22.76 (%).Trend:Increase 11.62% than previous quarter

Overall: decreasing (14.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 16.08 (USD).Trend:Increase 122.1% than previous quarter
Year 2022 Quarter 3: Earning Per Share 25.3 (USD).Trend:Increase 57.34% than previous quarter
Year 2023 Quarter 1: Earning Per Share 8.36 (USD).Trend:Decrease 66.96% than previous quarter

Overall: decreasing (-48.01%). Fluctuation: **Significant** (high variation).



Between Q2 2022 and Q1 2023, liabilities on revenue increased significantly (115.54%), displaying high variation.  Current assets on revenue also increased significantly (103.08%), with high fluctuation. The ratio of retained earnings to revenue decreased significantly (132.05%), showing high variability.  SG&A expense ratio increased slightly (3.77%), with low variation. Retained earnings on assets decreased (14.89%), showing high fluctuation. Earnings per share decreased significantly (-48.01%), exhibiting high variability.