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 47.69 (%).Trend:Decrease 51.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.56 (%).Trend:Decrease 27.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 104.4 (%).Trend:Increase 202.08% than previous quarter

Overall: increasing (118.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 60.3 (%).Trend:Decrease 50.77% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.13 (%).Trend:Decrease 28.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 132.0 (%).Trend:Increase 206.05% than previous quarter

Overall: increasing (118.91%). 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 4.54 (%).Trend:Decrease 44.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3.29 (%).Trend:Decrease 27.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12.18 (%).Trend:Increase 270.21% than previous quarter

Overall: increasing (168.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.31 (%).Trend:Increase 2.13% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.23 (%).Trend:Decrease 1.86% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.33 (%).Trend:Increase 2.36% than previous quarter

Overall: increasing (0.46%). 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 4.97 (%).Trend:Increase 11.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 5.21 (%).Trend:Increase 4.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.3 (%).Trend:Increase 20.92% than previous quarter

Overall: increasing (26.76%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.93 (USD).Trend:Increase 112.32% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.48 (USD).Trend:Increase 52.9% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.76 (USD).Trend:Decrease 60.71% than previous quarter

Overall: decreasing (-39.93%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 reveal a complex financial situation with substantial volatility.  Liabilities and current assets on revenue increased significantly, but with substantial variations. Cost efficiency (ratio of retained earnings to revenue) increased markedly.  SG&A expenses showed minimal change. Investment efficiency exhibited a consistent upward trend.  Earnings per share saw large changes, showcasing instability. Overall, the data indicates a period of potentially improving yet highly unpredictable financial performance.