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 27.43 (%).Trend:Decrease 50.52% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18.56 (%).Trend:Decrease 32.34% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 62.2 (%).Trend:Increase 235.13% than previous quarter

Overall: increasing (126.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 34.29 (%).Trend:Decrease 46.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 24.46 (%).Trend:Decrease 28.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 82.91 (%).Trend:Increase 238.96% than previous quarter

Overall: increasing (141.79%). 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 35.5 (%).Trend:Decrease 45.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 25.84 (%).Trend:Decrease 27.21% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 104.61 (%).Trend:Increase 304.84% than previous quarter

Overall: increasing (194.68%). 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 42.22 (%).Trend:Increase 7.38% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 43.21 (%).Trend:Increase 2.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 47.58 (%).Trend:Increase 10.11% than previous quarter

Overall: increasing (12.7%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.98 (USD).Trend:Increase 147.52% than previous quarter
Year 2022 Quarter 3: Earning Per Share 10.59 (USD).Trend:Increase 51.72% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.93 (USD).Trend:Decrease 72.33% than previous quarter

Overall: decreasing (-58.02%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show significant shifts in working capital efficiency. Liabilities on revenue increased by 126.76%, with considerable quarter-to-quarter variation. Current assets on revenue also increased by 141.79% with large fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, increased significantly (194.68%) with significant quarter-to-quarter swings. Investment efficiency showed a modest increase (12.7%) and minimal fluctuation. Earnings per share experienced a substantial decline (-58.02%) despite considerable quarter-to-quarter fluctuations.