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 52.45 (%).Trend:Decrease 47.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.08 (%).Trend:Decrease 38.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 110.59 (%).Trend:Increase 244.73% than previous quarter

Overall: increasing (110.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 139.84 (%).Trend:Decrease 49.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.34 (%).Trend:Decrease 37.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 253.03 (%).Trend:Increase 189.71% than previous quarter

Overall: increasing (80.94%). 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 357.88 (%).Trend:Decrease 51.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 228.66 (%).Trend:Decrease 36.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 698.95 (%).Trend:Increase 205.67% than previous quarter

Overall: increasing (95.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.06 (%).Trend:Increase 0.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.68 (%).Trend:Increase 4.37% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.2 (%).Trend:Decrease 1.24% than previous quarter

Overall: increasing (3.08%). 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 116.54 (%).Trend:Decrease 0.97% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 120.28 (%).Trend:Increase 3.21% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 125.8 (%).Trend:Increase 4.59% than previous quarter

Overall: increasing (7.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 40.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.09 (USD).Trend:Increase 28.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.13 (USD).Trend:Increase 44.44% than previous quarter

Overall: increasing (85.71%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 reveal significant fluctuations in key metrics. Liabilities and current assets on revenue show substantial increases and decreases throughout the period, indicating volatility.  The ratio of retained earnings to revenue also demonstrates considerable growth with significant fluctuations.  The SG&A expense ratio exhibits little variation. Investment efficiency displays a consistent trend of increase.  Earnings per share show a significant upward trend with high fluctuation.