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 58.15 (%).Trend:Decrease 54.51% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.6 (%).Trend:Decrease 37.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 93.53 (%).Trend:Increase 155.55% than previous quarter

Overall: increasing (60.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 179.39 (%).Trend:Decrease 47.71% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 126.51 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 327.2 (%).Trend:Increase 158.64% than previous quarter

Overall: increasing (82.4%). 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 158.38 (%).Trend:Decrease 45.51% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 110.39 (%).Trend:Decrease 30.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 333.23 (%).Trend:Increase 201.87% than previous quarter

Overall: increasing (110.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 25.08 (%).Trend:Increase 6.68% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 25.79 (%).Trend:Increase 2.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 28.24 (%).Trend:Increase 9.5% than previous quarter

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

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.39 (USD).Trend:Increase 312.07% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.65 (USD).Trend:Increase 52.72% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 71.78% than previous quarter

Overall: decreasing (-56.9%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows mixed results.  Working capital efficiency metrics, both liabilities and current assets on revenue, increased significantly with high variation.  Cost efficiency, as reflected in the retained earnings to revenue ratio, also showed an overall increase but with considerable volatility. Investment efficiency (retained earnings on assets) displayed a modest increase with minimal fluctuation. Earnings per share declined overall, but with substantial quarterly differences.  The data highlights significant volatility, with potential areas for further analysis.