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 35.96 (%).Trend:Decrease 50.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.71 (%).Trend:Decrease 25.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60.27 (%).Trend:Increase 125.65% than previous quarter

Overall: increasing (67.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 74.04 (%).Trend:Decrease 48.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.49 (%).Trend:Decrease 23.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 155.83 (%).Trend:Increase 175.85% than previous quarter

Overall: increasing (110.47%). 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 3.02 (%).Trend:Decrease 52.37% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3.29 (%).Trend:Increase 8.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 17.42 (%).Trend:Increase 429.48% than previous quarter

Overall: increasing (476.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.97 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.67 (%).Trend:Increase 2.42% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.74 (%).Trend:Decrease 3.13% than previous quarter

Overall: decreasing (-0.79%). 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 2.53 (%).Trend:Decrease 6.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 3.78 (%).Trend:Increase 49.41% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.07 (%).Trend:Increase 87.04% than previous quarter

Overall: increasing (179.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.55 (USD).Trend:Increase 78.32% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.47 (USD).Trend:Increase 36.08% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.19 (USD).Trend:Decrease 65.71% than previous quarter

Overall: decreasing (-53.33%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2022 to Q1 2023 reveals significant volatility and potentially inconsistent financial management. Working capital efficiency shows increasing trends in both liabilities and current assets on revenue.  Cost efficiency displays a dramatic increase in the ratio of retained earnings to revenue, but with considerable fluctuations.  Investment efficiency also demonstrates a substantial increase, although with large variations.  Earnings per share show a substantial decrease, contrasting with prior quarters.  The large changes in various metrics emphasize the need for a thorough examination of the business's financial operations.