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 28.13 (%).Trend:Decrease 51.02% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.16 (%).Trend:Decrease 39.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 57.44 (%).Trend:Increase 234.73% than previous quarter

Overall: increasing (104.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 48.59 (%).Trend:Decrease 23.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 28.99 (%).Trend:Decrease 40.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 75.78 (%).Trend:Increase 161.4% than previous quarter

Overall: increasing (55.96%). 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 119.79 (%).Trend:Decrease 47.05% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 83.47 (%).Trend:Decrease 30.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 262.59 (%).Trend:Increase 214.59% than previous quarter

Overall: increasing (119.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.41 (%).Trend:Decrease 1.64% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.79 (%).Trend:Decrease 2.11% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.49 (%).Trend:Increase 12.85% than previous quarter

Overall: increasing (10.47%). 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 30.84 (%).Trend:Increase 2.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 32.62 (%).Trend:Increase 5.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.03 (%).Trend:Increase 1.26% than previous quarter

Overall: increasing (7.1%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.28 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 64.91% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 73.4% than previous quarter

Overall: decreasing (-56.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 reveal considerable volatility.  Liabilities on revenue initially decreased before increasing dramatically in Q1 2023. Current assets on revenue showed a similar pattern.  Cost efficiency displays substantial volatility in the retained earnings-to-revenue ratio, culminating in a significant rise in Q1 2023.  Selling, General & Administrative (SG&A) expense ratios show a modest increase.  Investment efficiency displays a generally stable increase in retained earnings on assets.  Earnings per share, however, shows marked fluctuation, with a significant drop in Q1 2023.