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 37.34 (%).Trend:Decrease 49.92% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.75 (%).Trend:Decrease 36.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.69 (%).Trend:Increase 210.27% than previous quarter

Overall: increasing (97.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 67.81 (%).Trend:Decrease 48.32% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 42.59 (%).Trend:Decrease 37.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 146.05 (%).Trend:Increase 242.92% than previous quarter

Overall: increasing (115.38%). 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 31.65 (%).Trend:Decrease 53.12% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 20.39 (%).Trend:Decrease 35.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 75.88 (%).Trend:Increase 272.14% than previous quarter

Overall: increasing (139.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.02 (%).Trend:Decrease 8.51% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.93 (%).Trend:Decrease 1.5% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.71 (%).Trend:Increase 30.02% than previous quarter

Overall: increasing (28.07%). Fluctuation: **Neutral** (moderate 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 13.26 (%).Trend:Decrease 4.67% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 13.37 (%).Trend:Increase 0.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.11 (%).Trend:Increase 5.53% than previous quarter

Overall: increasing (6.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.42 (USD).Trend:Increase 171.91% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.02 (USD).Trend:Increase 66.12% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 78.61% than previous quarter

Overall: decreasing (-64.46%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all showed significant increases, with overall increases of 97.35%, 115.38%, and 139.75% respectively.  However, the SG&A expense ratio showed only a moderate increase (28.07%). Retained earnings on assets increased slightly (6.41%), while earnings per share decreased significantly (-64.46%).  All metrics except SG&A and retained earnings on assets exhibited high fluctuation.