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 33.54 (%).Trend:Decrease 46.8% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.73 (%).Trend:Decrease 29.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 277.76 (%).Trend:Increase 1070.5% than previous quarter

Overall: increasing (728.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 58.26 (%).Trend:Decrease 50.06% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.91 (%).Trend:Decrease 33.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 511.24 (%).Trend:Increase 1213.9% than previous quarter

Overall: increasing (777.51%). 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 8.43 (%).Trend:Decrease 41.21% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 6.89 (%).Trend:Decrease 18.27% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 76.5 (%).Trend:Increase 1010.3% than previous quarter

Overall: increasing (807.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.6 (%).Trend:Decrease 0.83% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.18 (%).Trend:Decrease 2.69% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.83 (%).Trend:Increase 30.63% than previous quarter

Overall: increasing (27.12%). Fluctuation: **Neutral** (moderate 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 4.53 (%).Trend:Increase 17.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 5.56 (%).Trend:Increase 22.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.17 (%).Trend:Increase 28.96% than previous quarter

Overall: increasing (58.28%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.93 (USD).Trend:Increase 93.75% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 59.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.47 (USD).Trend:Decrease 68.24% than previous quarter

Overall: decreasing (-49.46%). Fluctuation: **Significant** (high variation).



Working capital efficiency data for Q2 2022 to Q1 2023 shows significant fluctuations. Liabilities on revenue decreased in Q2 and Q3 2022, but sharply increased in Q1 2023. Similarly, current assets on revenue also showed significant decreases in Q2 and Q3 2022, followed by a large increase in Q1 2023.  Cost efficiency metrics show a general increasing trend across the period, with significant fluctuations. The ratio of retained earnings to revenue,  and the SG&A expense ratio saw increases in Q1 2023.  Investment efficiency (retained earnings on assets)  demonstrates a neutral, moderately fluctuating increase. Earning per share saw increases in Q2 and Q3 of 2022, but decreased substantially in Q1 2023.