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 20.77 (%).Trend:Decrease 57.32% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 13.79 (%).Trend:Decrease 33.61% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.75 (%).Trend:Increase 210.01% than previous quarter

Overall: increasing (105.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 26.54 (%).Trend:Decrease 51.64% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 17.94 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 65.91 (%).Trend:Increase 267.39% than previous quarter

Overall: increasing (148.34%). 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 22.52 (%).Trend:Decrease 50.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 18.51 (%).Trend:Decrease 17.81% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 78.22 (%).Trend:Increase 322.58% than previous quarter

Overall: increasing (247.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.09 (%).Trend:Decrease 9.17% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.19 (%).Trend:Increase 9.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.76 (%).Trend:Increase 47.9% than previous quarter

Overall: increasing (61.47%). 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 30.39 (%).Trend:Increase 12.43% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 31.04 (%).Trend:Increase 2.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.82 (%).Trend:Increase 12.18% than previous quarter

Overall: increasing (14.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 8.03 (USD).Trend:Increase 522.48% than previous quarter
Year 2022 Quarter 3: Earning Per Share 19.37 (USD).Trend:Increase 141.22% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.21 (USD).Trend:Decrease 78.27% than previous quarter

Overall: decreasing (-47.57%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased significantly in Q1 2023, then decreased in Q2 2023. Current assets on revenue also displayed significant increases and decreases across the three quarters.  Cost efficiency also shows substantial fluctuations, with the ratio of retained earnings to revenue increasing dramatically in Q1 2023. SG&A expense ratio shows moderate fluctuation. Investment efficiency shows low variation with retained earnings on assets consistently increasing. Earnings per share are highly variable, decreasing significantly in Q1 2023.  Overall, the financial health appears volatile with significant fluctuations in many key metrics.