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 23.78 (%).Trend:Decrease 51.53% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.72 (%).Trend:Decrease 29.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 51.08 (%).Trend:Increase 205.5% than previous quarter

Overall: increasing (114.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 56.79 (%).Trend:Decrease 42.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 45.34 (%).Trend:Decrease 20.16% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 189.11 (%).Trend:Increase 317.09% than previous quarter

Overall: increasing (233.0%). 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 486.43 (%).Trend:Decrease 49.66% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 326.16 (%).Trend:Decrease 32.95% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1064.34 (%).Trend:Increase 226.32% than previous quarter

Overall: increasing (118.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.93 (%).Trend:Decrease 1.82% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.71 (%).Trend:Decrease 1.7% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.39 (%).Trend:Increase 5.35% than previous quarter

Overall: increasing (3.56%). 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 108.87 (%).Trend:Decrease 0.24% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 108.14 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 106.57 (%).Trend:Decrease 1.45% than previous quarter

Overall: decreasing (-2.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.19 (USD).Trend:Increase 98.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.84 (USD).Trend:Increase 54.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 75.0% than previous quarter

Overall: decreasing (-61.34%). Fluctuation: **Significant** (high variation).



Financial performance for Q2 2022 to Q1 2023 shows significant fluctuations. Working capital efficiency metrics, liabilities on revenue, and current assets on revenue are all increasing, but with high volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue and SG&A expense ratio, also shows an overall upward trend, though with significant variations.  Conversely, investment efficiency, as measured by retained earnings on assets, is decreasing with little variation.  Earnings per share experienced significant fluctuation, decreasing overall.