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 25.13 (%).Trend:Decrease 57.74% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.96 (%).Trend:Decrease 28.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53.61 (%).Trend:Increase 198.5% than previous quarter

Overall: increasing (113.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 81.72 (%).Trend:Decrease 52.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 49.7 (%).Trend:Decrease 39.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.76 (%).Trend:Increase 219.44% than previous quarter

Overall: increasing (94.27%). 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 31.03 (%).Trend:Decrease 46.64% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 23.72 (%).Trend:Decrease 23.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 98.99 (%).Trend:Increase 317.33% than previous quarter

Overall: increasing (219.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.16 (%).Trend:Decrease 1.4% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.12 (%).Trend:Decrease 0.44% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Increase 18.31% than previous quarter

Overall: increasing (17.79%). 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 24.56 (%).Trend:Increase 13.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 27.55 (%).Trend:Increase 12.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 32.1 (%).Trend:Increase 16.52% than previous quarter

Overall: increasing (30.7%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 9.51 (USD).Trend:Increase 117.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 15.3 (USD).Trend:Increase 60.88% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.26 (USD).Trend:Decrease 72.16% than previous quarter

Overall: decreasing (-55.21%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 reveal significant fluctuations across key metrics.  Working capital efficiency shows a volatile trend, with liabilities and current assets on revenue exhibiting substantial swings.  Cost efficiency, however, displays a more stable ratio of retained earnings to revenue, which demonstrates strong growth in Q1 2023, followed by a slight decline. SG&A expenses demonstrate a relatively stable pattern. Investment efficiency shows a consistent increase in retained earnings on assets, but earnings per share exhibit significant swings.