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 59.05 (%).Trend:Decrease 44.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.1 (%).Trend:Decrease 35.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 118.75 (%).Trend:Increase 211.68% than previous quarter

Overall: increasing (101.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 107.41 (%).Trend:Decrease 44.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.98 (%).Trend:Decrease 33.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 231.56 (%).Trend:Increase 226.23% than previous quarter

Overall: increasing (115.59%). 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 96.42 (%).Trend:Decrease 43.81% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 64.27 (%).Trend:Decrease 33.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 205.78 (%).Trend:Increase 220.18% than previous quarter

Overall: increasing (113.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.38 (%).Trend:Increase 2.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.39 (%).Trend:Increase 0.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.88 (%).Trend:Increase 18.68% than previous quarter

Overall: increasing (18.72%). 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 40.83 (%).Trend:Increase 3.24% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 42.41 (%).Trend:Increase 3.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.25 (%).Trend:Decrease 21.6% than previous quarter

Overall: decreasing (-18.56%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.47 (USD).Trend:Increase 91.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 7.6 (USD).Trend:Increase 70.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 86.45% than previous quarter

Overall: decreasing (-76.96%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 highlight substantial fluctuations across various metrics. Working capital efficiency exhibits substantial decreases and subsequent increases, as do liabilities and current assets relative to revenue.  Cost efficiency demonstrates a large decrease then increase in the ratio of retained earnings to revenue, and SG&A expenses trend upward. Invest efficiency shows a decline after an initial increase, and earnings per share reveal a notable overall drop, with significant fluctuations throughout.