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 37.89 (%).Trend:Decrease 53.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.97 (%).Trend:Decrease 44.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.64 (%).Trend:Increase 255.94% than previous quarter

Overall: increasing (96.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 118.76 (%).Trend:Decrease 49.42% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.59 (%).Trend:Decrease 32.98% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 270.33 (%).Trend:Increase 239.65% than previous quarter

Overall: increasing (127.63%). 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 187.25 (%).Trend:Decrease 48.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 133.74 (%).Trend:Decrease 28.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 434.5 (%).Trend:Increase 224.88% than previous quarter

Overall: increasing (132.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.06 (%).Trend:Decrease 4.49% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.61 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.0 (%).Trend:Increase 13.1% than previous quarter

Overall: increasing (8.5%). 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 83.07 (%).Trend:Increase 4.57% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 87.83 (%).Trend:Increase 5.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 83.62 (%).Trend:Decrease 4.79% than previous quarter

Overall: increasing (0.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.87 (USD).Trend:Increase 108.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 23.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 83.33% than previous quarter

Overall: decreasing (-79.47%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2021 to Q1 2022, the company demonstrates significant changes. Liabilities on revenue increased substantially (139.59%) with high fluctuation, mirroring an increase in current assets on revenue (121.65%) with similar volatility. Cost efficiency improved with a rising ratio of retained earnings to revenue (134.63%) and significant fluctuation. SG&A expenses decreased slightly (-6.61%) with minimal variation. Investment efficiency showed a modest increase in retained earnings on assets (7.88%) with low fluctuation. However, EPS decreased (-48.91%) with significant fluctuation.