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 55.58 (%).Trend:Decrease 50.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.87 (%).Trend:Decrease 35.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 125.7 (%).Trend:Increase 250.43% than previous quarter

Overall: increasing (126.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 71.63 (%).Trend:Decrease 49.18% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 48.49 (%).Trend:Decrease 32.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 147.63 (%).Trend:Increase 204.45% than previous quarter

Overall: increasing (106.1%). 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 131.49 (%).Trend:Decrease 51.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 87.53 (%).Trend:Decrease 33.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 263.22 (%).Trend:Increase 200.72% than previous quarter

Overall: increasing (100.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.09 (%).Trend:Decrease 3.25% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.98 (%).Trend:Decrease 4.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.73 (%).Trend:Increase 6.74% than previous quarter

Overall: increasing (2.36%). 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 42.54 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 43.76 (%).Trend:Increase 2.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.24 (%).Trend:Increase 1.1% than previous quarter

Overall: increasing (4.0%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.68 (USD).Trend:Increase 180.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.9 (USD).Trend:Increase 72.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.82 (USD).Trend:Decrease 71.72% than previous quarter

Overall: decreasing (-51.19%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased significantly in Q1 2023, then decreased in subsequent quarters. Current assets on revenue also increased substantially in Q1 2023, then decreased. Cost efficiency also demonstrates considerable fluctuation, with a significant increase in the ratio of retained earnings to revenue in Q1 2023. SG&A expense ratio showed a small increase overall. Invest efficiency demonstrates minor changes, with retained earnings on assets increasing slightly each quarter. Earning per share saw a significant drop in Q1 2023, followed by a significant rebound in Q2 and Q3 2023.