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 24.31 (%).Trend:Decrease 52.76% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.78 (%).Trend:Decrease 35.09% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 52.18 (%).Trend:Increase 230.67% than previous quarter

Overall: increasing (114.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 40.86 (%).Trend:Decrease 49.67% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 26.89 (%).Trend:Decrease 34.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 96.32 (%).Trend:Increase 258.2% than previous quarter

Overall: increasing (135.73%). 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 41.25 (%).Trend:Decrease 45.37% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 28.47 (%).Trend:Decrease 30.98% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 126.3 (%).Trend:Increase 343.62% than previous quarter

Overall: increasing (206.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.19 (%).Trend:Decrease 3.88% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.77 (%).Trend:Decrease 5.84% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.77 (%).Trend:Increase 14.77% than previous quarter

Overall: increasing (8.07%). 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 42.16 (%).Trend:Increase 9.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.97 (%).Trend:Increase 9.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.91 (%).Trend:Increase 17.27% than previous quarter

Overall: increasing (27.87%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 9.17 (USD).Trend:Increase 109.84% than previous quarter
Year 2022 Quarter 3: Earning Per Share 15.5 (USD).Trend:Increase 69.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 87.1% than previous quarter

Overall: decreasing (-78.19%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities and current assets on revenue significantly increased (114.64% and 135.73% respectively). The ratio of retained earnings to revenue also increased significantly (206.18%), while SG&A expense ratio showed a small increase (8.07%).  Retained earnings on assets increased moderately (27.87%), but earnings per share decreased significantly (-78.19%), indicating substantial fluctuation across key financial metrics.