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 43.26 (%).Trend:Decrease 55.81% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.24 (%).Trend:Decrease 34.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.48 (%).Trend:Increase 131.87% than previous quarter

Overall: increasing (51.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 105.22 (%).Trend:Decrease 55.08% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.59 (%).Trend:Decrease 36.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 150.4 (%).Trend:Increase 125.86% than previous quarter

Overall: increasing (42.94%). 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 282.24 (%).Trend:Decrease 53.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 172.77 (%).Trend:Decrease 38.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 347.77 (%).Trend:Increase 101.29% than previous quarter

Overall: increasing (23.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.4 (%).Trend:Decrease 3.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Decrease 8.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.76 (%).Trend:Decrease 29.21% than previous quarter

Overall: decreasing (-35.0%). 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 56.84 (%).Trend:Increase 0.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 56.79 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 56.53 (%).Trend:Decrease 0.46% than previous quarter

Overall: decreasing (-0.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 10.42% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.37 (USD).Trend:Decrease 30.19% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 348.65% than previous quarter

Overall: increasing (-273.58%). Fluctuation: **Significant** (high variation).



The financial statements from Q2 2022 to Q1 2023 reveal significant volatility.  Liabilities and current assets on revenue show dramatic increases in Q1 2023 after significant previous decreases. Cost efficiency demonstrates a consistent decrease in SG&A expenses. Investment efficiency shows slight but steady decreases in retained earnings on assets. Earnings per share fluctuate greatly, shifting from negative to positive and back again, highlighting substantial short-term variability.