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 54.93 (%).Trend:Decrease 49.63% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.17 (%).Trend:Decrease 35.97% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 90.96 (%).Trend:Increase 158.63% than previous quarter

Overall: increasing (65.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 81.12 (%).Trend:Decrease 47.94% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.76 (%).Trend:Decrease 33.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 166.92 (%).Trend:Increase 210.49% than previous quarter

Overall: increasing (105.77%). 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 280.98 (%).Trend:Decrease 49.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 190.08 (%).Trend:Decrease 32.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 570.13 (%).Trend:Increase 199.94% than previous quarter

Overall: increasing (102.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.7 (%).Trend:Decrease 0.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.62 (%).Trend:Decrease 0.75% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.58 (%).Trend:Decrease 0.38% than previous quarter

Overall: decreasing (-1.12%). 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 69.7 (%).Trend:Increase 2.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 71.44 (%).Trend:Increase 2.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 72.18 (%).Trend:Increase 1.04% than previous quarter

Overall: increasing (3.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.4 (USD).Trend:Increase 103.39% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 25.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 66.67% than previous quarter

Overall: decreasing (-58.33%). Fluctuation: **Significant** (high variation).



Financial review for Q2 2022 to Q1 2023 reveals varied financial trends.  Working capital efficiency shows an overall increase in both liabilities and current assets on revenue with high variability. Cost efficiency also shows an overall increase, with significant fluctuations. The SG&A expense ratio exhibits a consistent slight decrease.  Investment efficiency maintains a positive trend with slight variation. Earning per share demonstrates a significant decline despite increases in other quarters with substantial fluctuations.