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 54.08 (%).Trend:Decrease 54.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.88 (%).Trend:Decrease 42.9% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 88.11 (%).Trend:Increase 185.33% than previous quarter

Overall: increasing (62.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 324.76 (%).Trend:Decrease 49.09% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 218.32 (%).Trend:Decrease 32.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 728.32 (%).Trend:Increase 233.6% than previous quarter

Overall: increasing (124.26%). 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 196.21 (%).Trend:Decrease 44.91% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 134.59 (%).Trend:Decrease 31.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 518.4 (%).Trend:Increase 285.17% than previous quarter

Overall: increasing (164.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Increase 1.86% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.27 (%).Trend:Decrease 6.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.8 (%).Trend:Decrease 11.08% than previous quarter

Overall: decreasing (-17.25%). 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 37.56 (%).Trend:Increase 4.22% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 39.36 (%).Trend:Increase 4.79% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.04 (%).Trend:Increase 11.89% than previous quarter

Overall: increasing (17.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.92 (USD).Trend:Increase 82.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 58.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 72.7% than previous quarter

Overall: decreasing (-56.77%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 reveal varied trends.  Working capital efficiency shows increasing liabilities on revenue (62.93%) and current assets (124.26%), although both exhibit high variability. Cost efficiency indicates a significant rise in the ratio of retained earnings to revenue (164.21%), despite the substantial variation. SG&A expense ratio is steadily decreasing (-17.25%). Investment efficiency displays a consistent increase in retained earnings on assets (17.25%), and earnings per share shows a significant decrease (-56.77%).