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 45.09 (%).Trend:Decrease 51.87% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.26 (%).Trend:Decrease 32.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 105.8 (%).Trend:Increase 249.64% than previous quarter

Overall: increasing (134.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 35.21 (%).Trend:Decrease 53.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 24.36 (%).Trend:Decrease 30.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 70.76 (%).Trend:Increase 190.48% than previous quarter

Overall: increasing (100.97%). 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 93.4 (%).Trend:Decrease 49.48% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 63.16 (%).Trend:Decrease 32.38% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 187.13 (%).Trend:Increase 196.28% than previous quarter

Overall: increasing (100.35%). 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 34.75 (%).Trend:Increase 4.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 34.48 (%).Trend:Decrease 0.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 36.02 (%).Trend:Increase 4.47% than previous quarter

Overall: increasing (3.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.09 (USD).Trend:Increase 136.96% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.57 (USD).Trend:Increase 44.04% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 76.43% than previous quarter

Overall: decreasing (-66.06%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 show high variability in working capital efficiency (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue). Earnings per share decrease significantly, while investment efficiency exhibits a relatively steady upward trend.