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 24.48 (%).Trend:Decrease 45.78% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.06 (%).Trend:Increase 22.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 92.19 (%).Trend:Increase 206.69% than previous quarter

Overall: increasing (276.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 97.52 (%).Trend:Decrease 48.56% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.3 (%).Trend:Decrease 26.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 256.85 (%).Trend:Increase 260.24% than previous quarter

Overall: increasing (163.38%). 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 200.56 (%).Trend:Decrease 44.85% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 144.29 (%).Trend:Decrease 28.06% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 414.65 (%).Trend:Increase 187.37% than previous quarter

Overall: increasing (106.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.8 (%).Trend:Increase 6.81% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.94 (%).Trend:Increase 2.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.36 (%).Trend:Increase 7.07% than previous quarter

Overall: increasing (9.66%). 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 67.06 (%).Trend:Increase 5.21% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 67.69 (%).Trend:Increase 0.94% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 61.6 (%).Trend:Decrease 9.0% than previous quarter

Overall: decreasing (-8.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.29 (USD).Trend:Increase 77.27% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.96 (USD).Trend:Increase 38.93% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.94 (USD).Trend:Decrease 67.45% than previous quarter

Overall: decreasing (-54.78%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 reveal significant volatility in working capital, cost, and investment efficiency, as well as earnings per share. Liabilities and current assets on revenue are increasing with substantial fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, is also increasing, but with high variation. SG&A expenses are steadily increasing, suggesting potential operational stability.  Investment efficiency is decreasing slightly and earnings per share are decreasing substantially.  Overall, the data indicates a period of considerable change and potential instability.