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 57.49 (%).Trend:Decrease 31.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 57.63 (%).Trend:Increase 0.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 283.02 (%).Trend:Increase 391.1% than previous quarter

Overall: increasing (392.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 101.28 (%).Trend:Decrease 43.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 73.22 (%).Trend:Decrease 27.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 353.44 (%).Trend:Increase 382.71% than previous quarter

Overall: increasing (248.97%). 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 46.44 (%).Trend:Decrease 51.74% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 34.54 (%).Trend:Decrease 25.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 197.25 (%).Trend:Increase 471.08% than previous quarter

Overall: increasing (324.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.41 (%).Trend:Decrease 11.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.94 (%).Trend:Increase 7.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.24 (%).Trend:Increase 91.94% than previous quarter

Overall: increasing (105.67%). Fluctuation: **Significant** (high 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 16.93 (%).Trend:Decrease 6.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 16.97 (%).Trend:Increase 0.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.02 (%).Trend:Increase 6.19% than previous quarter

Overall: increasing (6.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.96 (USD).Trend:Increase 182.35% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 54.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 98.65% than previous quarter

Overall: decreasing (-97.92%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show significant fluctuations. Working capital efficiency metrics, liabilities on revenue, and current assets on revenue, all show substantial increases. Cost efficiency, measured by the ratio of retained earnings to revenue and SG&A expense ratio, also display significant growth.  Investment efficiency, as measured by retained earnings on assets, is increasing at a slower, more stable pace. However, earnings per share experienced a significant decrease.  Overall, the data indicates a complex financial picture marked by substantial growth in some areas but a decline in earnings per share.