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 35.5 (%).Trend:Decrease 53.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.55 (%).Trend:Decrease 36.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.52 (%).Trend:Increase 230.47% than previous quarter

Overall: increasing (109.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 218.15 (%).Trend:Decrease 48.99% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 149.3 (%).Trend:Decrease 31.56% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 579.97 (%).Trend:Increase 288.46% than previous quarter

Overall: increasing (165.86%). 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 54.94 (%).Trend:Decrease 40.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 43.31 (%).Trend:Decrease 21.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 195.95 (%).Trend:Increase 352.44% than previous quarter

Overall: increasing (256.66%). 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 15.52 (%).Trend:Increase 20.5% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 18.21 (%).Trend:Increase 17.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.65 (%).Trend:Increase 18.89% than previous quarter

Overall: increasing (39.5%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.12 (USD).Trend:Increase 96.3% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.17 (USD).Trend:Increase 49.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.6 (USD).Trend:Decrease 81.07% than previous quarter

Overall: decreasing (-71.7%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue and current assets on revenue increased significantly, exhibiting substantial volatility.  Similarly, the ratio of retained earnings to revenue showed a marked increase with considerable fluctuation.  Retained earnings on assets also increased moderately, while earnings per share decreased significantly, indicating high variability.