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 118.51 (%).Trend:Decrease 47.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 67.49 (%).Trend:Decrease 43.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 185.76 (%).Trend:Increase 175.24% than previous quarter

Overall: increasing (56.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 230.44 (%).Trend:Decrease 47.92% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 145.84 (%).Trend:Decrease 36.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 446.35 (%).Trend:Increase 206.05% than previous quarter

Overall: increasing (93.69%). 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 70.12 (%).Trend:Decrease 48.77% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 49.59 (%).Trend:Decrease 29.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 191.93 (%).Trend:Increase 287.03% than previous quarter

Overall: increasing (173.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.8 (%).Trend:Decrease 0.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.29 (%).Trend:Increase 6.28% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 27.26% than previous quarter

Overall: increasing (35.26%). Fluctuation: **Neutral** (moderate 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 27.89 (%).Trend:Decrease 0.32% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 31.04 (%).Trend:Increase 11.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.05 (%).Trend:Increase 25.81% than previous quarter

Overall: increasing (40.01%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.5 (USD).Trend:Increase 120.59% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.29 (USD).Trend:Increase 52.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.5 (USD).Trend:Decrease 78.17% than previous quarter

Overall: decreasing (-66.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 reveal significant fluctuations across multiple key metrics.  Working capital efficiency shows a volatile trend, with liabilities and current assets on revenue experiencing substantial changes.  Cost efficiency, as reflected by the ratio of retained earnings to revenue, demonstrates substantial increases but with high variation. SG&A expense ratio trends upward with moderate fluctuation.  Investment efficiency demonstrates a generally increasing trend, while earnings per share show a notable drop, indicating considerable volatility.