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 24.11 (%).Trend:Decrease 52.99% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.84 (%).Trend:Decrease 34.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 40.96 (%).Trend:Increase 158.59% than previous quarter

Overall: increasing (69.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 38.13 (%).Trend:Decrease 50.63% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 25.81 (%).Trend:Decrease 32.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 77.74 (%).Trend:Increase 201.2% than previous quarter

Overall: increasing (103.88%). 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 80.93 (%).Trend:Decrease 48.01% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 57.87 (%).Trend:Decrease 28.49% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 209.42 (%).Trend:Increase 261.88% than previous quarter

Overall: increasing (158.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 55.59 (%).Trend:Increase 4.37% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 57.76 (%).Trend:Increase 3.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 61.68 (%).Trend:Increase 6.79% than previous quarter

Overall: increasing (10.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 7.12 (USD).Trend:Increase 136.54% than previous quarter
Year 2022 Quarter 3: Earning Per Share 10.81 (USD).Trend:Increase 51.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.86 (USD).Trend:Decrease 73.54% than previous quarter

Overall: decreasing (-59.83%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show significant fluctuations in all key metrics. Liabilities on revenue increased from Q3 2022 to Q1 2023, while showing volatility. Current assets on revenue also exhibit a similar pattern of growth and volatility.  Cost efficiency, as measured by the retained earnings ratio, shows a dramatic positive trend.  Investment efficiency remained consistent with little variation, while earnings per share experienced a considerable decline in Q1 2023.