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 26.51 (%).Trend:Decrease 54.23% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.31 (%).Trend:Increase 14.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 98.07 (%).Trend:Increase 223.56% than previous quarter

Overall: increasing (269.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 96.09 (%).Trend:Decrease 40.49% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 60.79 (%).Trend:Decrease 36.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 207.72 (%).Trend:Increase 241.7% than previous quarter

Overall: increasing (116.17%). 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 119.17 (%).Trend:Decrease 52.61% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 76.36 (%).Trend:Decrease 35.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 275.06 (%).Trend:Increase 260.21% than previous quarter

Overall: increasing (130.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.0 (%).Trend:Decrease 11.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.32 (%).Trend:Decrease 9.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.7 (%).Trend:Increase 21.84% than previous quarter

Overall: increasing (10.0%). 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 23.54 (%).Trend:Increase 8.33% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 24.28 (%).Trend:Increase 3.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.01 (%).Trend:Increase 3.01% than previous quarter

Overall: increasing (6.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.22 (USD).Trend:Increase 1729.41% than previous quarter
Year 2022 Quarter 3: Earning Per Share 10.0 (USD).Trend:Increase 60.77% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 90.0% than previous quarter

Overall: decreasing (-83.92%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows considerable fluctuation in key metrics. Liabilities on revenue and current assets on revenue increased, exhibiting significant quarter-to-quarter variations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, showed an overall increase with high volatility. The SG&A expense ratio shows a slightly upward trend.  Investment efficiency exhibits a minor increase in retained earnings on assets with minimal change. Earnings per share increased initially but decreased substantially in Q1 2023.