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 98.36 (%).Trend:Decrease 50.54% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 65.94 (%).Trend:Decrease 32.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 183.29 (%).Trend:Increase 177.96% than previous quarter

Overall: increasing (86.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 108.7 (%).Trend:Decrease 64.05% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.58 (%).Trend:Decrease 34.15% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 225.49 (%).Trend:Increase 215.02% than previous quarter

Overall: increasing (107.44%). 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 47.78 (%).Trend:Decrease 46.43% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 34.48 (%).Trend:Decrease 27.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 123.6 (%).Trend:Increase 258.47% than previous quarter

Overall: increasing (158.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.1 (%).Trend:Increase 2.96% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.02 (%).Trend:Decrease 0.19% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.43 (%).Trend:Increase 0.98% than previous quarter

Overall: increasing (0.78%). 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 9.45 (%).Trend:Increase 10.27% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 10.26 (%).Trend:Increase 8.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 11.79 (%).Trend:Increase 14.91% than previous quarter

Overall: increasing (24.76%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 63.04% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.04 (USD).Trend:Increase 38.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 74.04% than previous quarter

Overall: decreasing (-64.0%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased significantly, exhibiting high variability.  The SG&A expense ratio increased slightly (0.78%) with low fluctuation. Retained earnings on assets increased moderately (24.76%) with moderate variation.  Earnings per share decreased substantially (-64.0%) with high variability.