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 33.11 (%).Trend:Decrease 56.12% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.55 (%).Trend:Decrease 31.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 62.63 (%).Trend:Increase 177.74% than previous quarter

Overall: increasing (89.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 38.52 (%).Trend:Decrease 65.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.75 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 90.53 (%).Trend:Increase 133.63% than previous quarter

Overall: increasing (135.02%). 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
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 149.34 (%).Trend:Decrease 54.83% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 94.73 (%).Trend:Decrease 36.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 272.32 (%).Trend:Increase 187.47% than previous quarter

Overall: increasing (82.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 26.74 (%).Trend:Decrease 4.12% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 24.94 (%).Trend:Decrease 6.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.33 (%).Trend:Decrease 2.45% than previous quarter

Overall: decreasing (-9.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.94 (USD).Trend:Increase 141.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.46 (USD).Trend:Increase 55.32% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 67.12% than previous quarter

Overall: decreasing (-48.94%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 shows significant fluctuations. Liabilities and current assets on revenue increased overall, but with substantial quarter-to-quarter variations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a similar pattern of increases and decreases. Investment efficiency experienced a minor overall decrease with little fluctuation. Earnings per share (EPS) also decreased overall with significant changes between quarters.