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 152.24 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 154.19 (%).Trend:Increase 1.28% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 513.96 (%).Trend:Increase 233.33% than previous quarter

Overall: increasing (237.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 199.2 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 191.82 (%).Trend:Decrease 3.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 441.9 (%).Trend:Increase 130.37% than previous quarter

Overall: increasing (121.84%). 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 30.23 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 24.11 (%).Trend:Decrease 20.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 131.84 (%).Trend:Increase 446.83% than previous quarter

Overall: increasing (336.12%). 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 3.63 (%).Trend:Increase 30.58% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 4.12 (%).Trend:Increase 13.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.91 (%).Trend:Increase 43.45% than previous quarter

Overall: increasing (62.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.9 (USD).Trend:Increase 100.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.23 (USD).Trend:Increase 45.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.75 (USD).Trend:Decrease 58.63% than previous quarter

Overall: decreasing (-39.66%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, significant increases are observed in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, all showing substantial growth despite initial drops.  This points to a positive trend despite high volatility.  However, earnings per share decreased overall, suggesting a countervailing trend that requires investigation. The data shows significant fluctuation across all metrics.