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 60.51 (%).Trend:Decrease 44.74% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 45.36 (%).Trend:Decrease 25.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.66 (%).Trend:Increase 166.01% than previous quarter

Overall: increasing (99.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 85.28 (%).Trend:Decrease 45.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.02 (%).Trend:Decrease 37.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 159.49 (%).Trend:Increase 200.81% than previous quarter

Overall: increasing (87.02%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.62 (%).Trend:Decrease 4.67% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.95 (%).Trend:Decrease 3.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.8 (%).Trend:Increase 4.26% than previous quarter

Overall: increasing (0.87%). 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
Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.58 (USD).Trend:Increase 128.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.59 (USD).Trend:Increase 56.15% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.64 (USD).Trend:Decrease 70.66% than previous quarter

Overall: decreasing (-54.19%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 demonstrates significant volatility. Working capital efficiency shows increases in both liabilities and current assets as a percentage of revenue, but with substantial fluctuations in each quarter. Cost efficiency shows a minor overall increase, with little fluctuation in the SG&A expense ratio. Investment efficiency exhibits considerable volatility, with a decline in earnings per share in Q1 2023.