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 55.68 (%).Trend:Decrease 53.21% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.15 (%).Trend:Decrease 45.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.16 (%).Trend:Increase 331.71% than previous quarter

Overall: increasing (133.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 150.3 (%).Trend:Decrease 56.06% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 82.62 (%).Trend:Decrease 45.03% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 317.31 (%).Trend:Increase 284.06% than previous quarter

Overall: increasing (111.12%). 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 103.67 (%).Trend:Decrease 57.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 56.9 (%).Trend:Decrease 45.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211.17 (%).Trend:Increase 271.12% than previous quarter

Overall: increasing (103.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.67 (%).Trend:Decrease 9.4% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.7 (%).Trend:Decrease 11.13% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.8 (%).Trend:Increase 22.4% than previous quarter

Overall: increasing (8.77%). 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 52.75 (%).Trend:Decrease 1.2% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 53.93 (%).Trend:Increase 2.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 51.63 (%).Trend:Decrease 4.26% than previous quarter

Overall: decreasing (-2.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.42 (USD).Trend:Increase 213.29% than previous quarter
Year 2022 Quarter 3: Earning Per Share 13.87 (USD).Trend:Increase 155.9% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.67 (USD).Trend:Decrease 87.96% than previous quarter

Overall: decreasing (-69.19%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, key metrics display significant fluctuations. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased substantially, indicating potential expansion. However, earnings per share plummeted (-69.19%), suggesting a need for further investigation.  Retained earnings on assets decreased slightly (-2.12%), and the SG&A expense ratio increased moderately (8.77%).