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 47.29 (%).Trend:Decrease 47.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.6 (%).Trend:Decrease 47.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.96 (%).Trend:Increase 164.07% than previous quarter

Overall: increasing (37.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 95.18 (%).Trend:Decrease 48.22% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 63.46 (%).Trend:Decrease 33.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 184.73 (%).Trend:Increase 191.1% than previous quarter

Overall: increasing (94.08%). 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 22.13 (%).Trend:Decrease 40.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17.95 (%).Trend:Decrease 18.89% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 67.93 (%).Trend:Increase 278.44% than previous quarter

Overall: increasing (206.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.04 (%).Trend:Decrease 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.71 (%).Trend:Decrease 1.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.68 (%).Trend:Decrease 0.16% than previous quarter

Overall: decreasing (-1.89%). 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 7.7 (%).Trend:Increase 23.2% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 9.55 (%).Trend:Increase 24.03% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.14 (%).Trend:Increase 27.12% than previous quarter

Overall: increasing (57.66%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.02 (USD).Trend:Increase 92.45% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.65 (USD).Trend:Increase 61.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 69.09% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue show significant increases with high fluctuations.  Conversely, the Selling, General & Administrative (SG&A) Expense Ratio decreased slightly with low variation. Retained Earning on Assets increased moderately, while Earning Per Share decreased significantly, exhibiting high variation.