Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 72.36 (%).Trend:Decrease 55.16% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 43.73 (%).Trend:Decrease 39.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 113.75 (%).Trend:Increase 160.12% than previous quarter

Overall: increasing (57.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.03 (%).Trend:Decrease 0.12% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.72 (%).Trend:Decrease 3.86% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.97 (%).Trend:Decrease 9.72% than previous quarter

Overall: decreasing (-13.2%). 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 24.7 (%).Trend:Decrease 3.55% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 23.92 (%).Trend:Decrease 3.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.84 (%).Trend:Decrease 4.52% than previous quarter

Overall: decreasing (-7.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.72 (USD).Trend:Increase 118.18% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.82 (USD).Trend:Increase 13.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.51 (USD).Trend:Decrease 162.2% than previous quarter

Overall: decreasing (-170.83%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show a mixed picture.  Retained earnings as a percentage of revenue is increasing overall (57.2%), but with significant fluctuations.  SG&A expense ratios are decreasing steadily (-13.2%).  Investment efficiency, measured by retained earnings on assets, is also decreasing (-7.53%), again with low variation.  Earnings per share (EPS) show a substantial decrease (-170.83%) with considerable volatility.  Further analysis of working capital efficiency and liabilities on revenue is needed.