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 43.57 (%).Trend:Decrease 51.69% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.18 (%).Trend:Decrease 19.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71.02 (%).Trend:Increase 101.88% than previous quarter

Overall: increasing (63.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 94.97 (%).Trend:Decrease 45.62% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 64.31 (%).Trend:Decrease 32.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 131.15 (%).Trend:Increase 103.93% than previous quarter

Overall: increasing (38.1%). 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 5.84 (%).Trend:Decrease 27.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 4.29 (%).Trend:Decrease 26.54% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 10.81 (%).Trend:Increase 151.98% than previous quarter

Overall: increasing (85.1%). 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 5.07 (%).Trend:Increase 30.0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 4.95 (%).Trend:Decrease 2.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.02 (%).Trend:Increase 21.62% than previous quarter

Overall: increasing (18.74%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.03 (USD).Trend:Increase 6.19% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.03 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 42.72% than previous quarter

Overall: decreasing (-42.72%). Fluctuation: **Neutral** (moderate variation).



Analyzing Q2 2022 to Q1 2023 data reveals significant increases in liabilities on revenue (63.0%), current assets on revenue (38.1%), and ratio of retained earnings to revenue (85.1%).  These metrics exhibited high variation. Conversely, retained earnings on assets showed a smaller increase (18.74%), while earnings per share experienced a substantial decrease (-42.72%).