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 57.19 (%).Trend:Decrease 57.48% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37.17 (%).Trend:Decrease 35.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 119.15 (%).Trend:Increase 220.55% than previous quarter

Overall: increasing (108.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 46.74 (%).Trend:Decrease 56.96% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 28.46 (%).Trend:Decrease 39.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 91.96 (%).Trend:Increase 223.12% than previous quarter

Overall: increasing (96.75%). 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 120.98 (%).Trend:Decrease 57.19% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 78.32 (%).Trend:Decrease 35.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 247.84 (%).Trend:Increase 216.45% than previous quarter

Overall: increasing (104.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.51 (%).Trend:Decrease 11.93% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.15 (%).Trend:Decrease 6.04% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.16 (%).Trend:Increase 4.78% than previous quarter

Overall: decreasing (-1.55%). Fluctuation: **Little** (low 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 27.14 (%).Trend:Increase 0.71% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 28.33 (%).Trend:Increase 4.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.6 (%).Trend:Decrease 6.11% than previous quarter

Overall: decreasing (-1.99%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 show significant volatility.  Liabilities and current assets on revenue display substantial increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows high fluctuation, but SG&A expense ratio has a relatively stable, decreasing trend. Investment efficiency, represented by retained earnings on assets, shows a decreasing trend.