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 37.52 (%).Trend:Decrease 44.42% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.58 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.06 (%).Trend:Increase 236.43% than previous quarter

Overall: increasing (129.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 115.13 (%).Trend:Decrease 46.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 78.21 (%).Trend:Decrease 32.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 227.61 (%).Trend:Increase 191.02% than previous quarter

Overall: increasing (97.7%). 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 16.04 (%).Trend:Decrease 49.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 10.21 (%).Trend:Decrease 36.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 27.86 (%).Trend:Increase 172.87% than previous quarter

Overall: increasing (73.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 6.52% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.24 (%).Trend:Increase 0.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.9 (%).Trend:Decrease 1.09% than previous quarter

Overall: decreasing (-0.52%). 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 9.73 (%).Trend:Decrease 5.07% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 9.13 (%).Trend:Decrease 6.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 8.6 (%).Trend:Decrease 5.81% than previous quarter

Overall: decreasing (-11.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.03 (USD).Trend:Increase 72.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.91 (USD).Trend:Increase 43.35% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 67.7% than previous quarter

Overall: decreasing (-53.69%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows significant fluctuations. Liabilities on revenue and current assets on revenue increased substantially (129.37% and 97.7% respectively), while the ratio of retained earnings to revenue also increased (73.69%).  The SG&A expense ratio showed a slight decrease (-0.52%), and retained earnings on assets decreased slightly (-11.61%). Earnings per share decreased significantly (-53.69%).