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 80.83 (%).Trend:Decrease 49.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56.75 (%).Trend:Decrease 29.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 233.83 (%).Trend:Increase 312.04% than previous quarter

Overall: increasing (189.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 150.23 (%).Trend:Decrease 55.93% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 100.51 (%).Trend:Decrease 33.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 412.41 (%).Trend:Increase 310.32% than previous quarter

Overall: increasing (174.52%). 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 216.74 (%).Trend:Decrease 46.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 144.91 (%).Trend:Decrease 33.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 560.38 (%).Trend:Increase 286.71% than previous quarter

Overall: increasing (158.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 10.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.81 (%).Trend:Increase 2.46% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.12 (%).Trend:Increase 2.87% than previous quarter

Overall: increasing (5.4%). 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 42.83 (%).Trend:Increase 0.85% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 40.62 (%).Trend:Decrease 5.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.43 (%).Trend:Decrease 12.78% than previous quarter

Overall: decreasing (-17.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.87 (USD).Trend:Decrease 6.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.11 (USD).Trend:Increase 12.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.66 (USD).Trend:Decrease 131.28% than previous quarter

Overall: decreasing (-135.29%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show significant volatility across key metrics. Working capital efficiency metrics, including liabilities and current assets relative to revenue, show substantial swings and significant increases.  Cost efficiency, specifically the ratio of retained earnings to revenue, exhibits similar volatility and notable increases.  SG&A expense ratios, however, show minimal variation, with a slight upward trend. Investment efficiency (retained earnings on assets) displays minimal fluctuation.  Earnings per share shows a highly significant decline, including negative values in the final quarter.