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 13.0 (%).Trend:Decrease 34.67% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.27 (%).Trend:Increase 225.15% than previous quarter

Overall: increasing (112.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 32.46 (%).Trend:Decrease 21.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 96.83 (%).Trend:Increase 198.31% than previous quarter

Overall: increasing (135.02%). 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 3.52 (%).Trend:Decrease 26.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 9.28 (%).Trend:Increase 163.64% than previous quarter

Overall: increasing (92.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.02 (%).Trend:Decrease 0.99% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.7 (%).Trend:Increase 8.39% than previous quarter

Overall: increasing (7.32%). 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 5.12 (%).Trend:Increase 4.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.3 (%).Trend:Decrease 16.02% than previous quarter

Overall: decreasing (-12.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.72 (USD).Trend:Increase 46.94% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 94.44% than previous quarter

Overall: decreasing (-91.84%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show a combination of positive and negative trends with considerable volatility.  Working capital efficiency, measured by liabilities and current assets on revenue, experienced increases with high variation.  Cost efficiency, reflected in the retained earnings-to-revenue ratio, shows a large, fluctuating increase. The SG&A expense ratio displays a little variation. Investment efficiency displays a slight decrease with moderate variation. Earnings per share show a dramatic decrease, with substantial fluctuation.