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 43.77 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.55 (%).Trend:Decrease 37.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 84.68 (%).Trend:Increase 207.37% than previous quarter

Overall: increasing (93.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 163.43 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 101.85 (%).Trend:Decrease 37.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 321.24 (%).Trend:Increase 215.41% than previous quarter

Overall: increasing (96.56%). 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 117.01 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 73.7 (%).Trend:Decrease 37.01% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 259.55 (%).Trend:Increase 252.17% than previous quarter

Overall: increasing (121.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.66 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.59 (%).Trend:Decrease 4.74% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.68 (%).Trend:Increase 5.03% than previous quarter

Overall: increasing (0.05%). 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 50.8 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 52.35 (%).Trend:Increase 3.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 57.32 (%).Trend:Increase 9.49% than previous quarter

Overall: increasing (12.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.24 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.59 (USD).Trend:Increase 108.87% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.81 (USD).Trend:Decrease 68.73% than previous quarter

Overall: decreasing (-34.68%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show substantial volatility in key metrics.  Working capital efficiency reveals significant variations in liabilities and current assets.  Cost efficiency reveals a relatively steady SG&A expense ratio, while retained earnings to revenue shows significant fluctuation. Investment efficiency exhibits steady growth in retained earnings on assets. Earnings per share exhibit substantial volatility.