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 96.79 (%).Trend:Decrease 50.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 62.87 (%).Trend:Decrease 35.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 205.3 (%).Trend:Increase 226.55% than previous quarter

Overall: increasing (112.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 121.18 (%).Trend:Decrease 48.74% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 81.92 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 178.23 (%).Trend:Increase 117.57% than previous quarter

Overall: increasing (47.08%). 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 31.97 (%).Trend:Decrease 50.53% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 19.45 (%).Trend:Decrease 39.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 65.94 (%).Trend:Increase 239.02% than previous quarter

Overall: increasing (106.26%). 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 6.93 (%).Trend:Increase 0.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 6.43 (%).Trend:Decrease 7.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.59 (%).Trend:Increase 2.49% than previous quarter

Overall: decreasing (-4.91%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.13 (USD).Trend:Increase 140.43% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.64 (USD).Trend:Increase 45.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 66.46% than previous quarter

Overall: decreasing (-51.33%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows significant fluctuations in working capital efficiency. Liabilities on revenue declined and then substantially increased in Q1 2023, and current assets on revenue showed a similar pattern. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased considerably before increasing again in Q1 2023. Investment efficiency shows a slight overall decrease in retained earnings on assets, with little fluctuation. Earnings per share experienced substantial growth in Q2-Q3 2022, but decreased significantly in Q1 2023.