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 34.9 (%).Trend:Decrease 49.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.22 (%).Trend:Decrease 33.47% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 75.88 (%).Trend:Increase 226.79% than previous quarter

Overall: increasing (117.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 82.8 (%).Trend:Decrease 47.9% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.97 (%).Trend:Decrease 33.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 162.73 (%).Trend:Increase 196.03% than previous quarter

Overall: increasing (96.53%). 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 34.15 (%).Trend:Decrease 47.93% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 24.03 (%).Trend:Decrease 29.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 73.46 (%).Trend:Increase 205.7% than previous quarter

Overall: increasing (115.11%). 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 22.78 (%).Trend:Increase 2.15% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 24.49 (%).Trend:Increase 7.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.59 (%).Trend:Increase 4.49% than previous quarter

Overall: increasing (12.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.44 (USD).Trend:Increase 105.04% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.23 (USD).Trend:Increase 73.36% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.45 (USD).Trend:Decrease 65.72% than previous quarter

Overall: decreasing (-40.57%). Fluctuation: **Significant** (high variation).



The financial statements reveal a mixed picture of financial health for the period of Q2 2022 to Q1 2023.  Working capital efficiency, measured by liabilities and current assets on revenue, shows significant volatility.  Cost efficiency, represented by the ratio of retained earnings to revenue, also exhibits large variations.  Investment efficiency displays consistent improvement, while earnings per share is highly volatile.  This pattern suggests considerable challenges with managing costs and revenue, and significant fluctuation in profitability.