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 69.11 (%).Trend:Decrease 46.14% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 50.24 (%).Trend:Decrease 27.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 157.75 (%).Trend:Increase 213.99% than previous quarter

Overall: increasing (128.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 96.91 (%).Trend:Decrease 47.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 68.85 (%).Trend:Decrease 28.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.17 (%).Trend:Increase 199.45% than previous quarter

Overall: increasing (112.74%). 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 -13.9 (%).Trend:Decrease 57.67% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -7.92 (%).Trend:Decrease 43.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -15.84 (%).Trend:Increase 100.0% than previous quarter

Overall: decreasing (13.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.29 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.32 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.28 (%).Trend:Decrease 1.2% than previous quarter

Overall: decreasing (-0.3%). 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 -10.45 (%).Trend:Decrease 18.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -8.36 (%).Trend:Decrease 20.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.8 (%).Trend:Decrease 30.62% than previous quarter

Overall: increasing (-44.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 164.29% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 44.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 74.38% than previous quarter

Overall: decreasing (-63.06%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2022 to Q1 2023 showcases significant volatility. Liabilities on revenue increased substantially in Q1 2023 after a decrease in the previous two quarters.  Current assets on revenue also increased sharply in Q1 2023 after showing a decrease in the prior periods. Cost efficiency shows a fluctuating retained earnings-to-revenue ratio, decreasing overall, but exhibiting significant quarter-to-quarter variation. Selling, general, and administrative (SG&A) expenses show a slight overall decrease. Investment efficiency indicates a steady downward trend in retained earnings on assets. Earnings per share experienced a substantial decline in Q1 2023 after a period of increase.