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 20.0 (%).Trend:Decrease 45.87% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 14.18 (%).Trend:Decrease 29.1% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 45.8 (%).Trend:Increase 222.99% than previous quarter

Overall: increasing (129.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 43.5 (%).Trend:Decrease 45.92% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.6 (%).Trend:Decrease 31.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 110.67 (%).Trend:Increase 273.89% than previous quarter

Overall: increasing (154.41%). 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 58.51 (%).Trend:Decrease 46.87% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 38.72 (%).Trend:Decrease 33.82% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 170.84 (%).Trend:Increase 341.22% than previous quarter

Overall: increasing (191.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.32 (%).Trend:Decrease 2.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.22 (%).Trend:Decrease 1.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.42 (%).Trend:Increase 19.29% than previous quarter

Overall: increasing (17.41%). 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 58.79 (%).Trend:Increase 1.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 60.29 (%).Trend:Increase 2.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 67.95 (%).Trend:Increase 12.71% than previous quarter

Overall: increasing (15.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.75 (USD).Trend:Increase 92.31% than previous quarter
Year 2022 Quarter 3: Earning Per Share 9.35 (USD).Trend:Increase 62.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.98 (USD).Trend:Decrease 78.82% than previous quarter

Overall: decreasing (-65.57%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2022 to Q1 2023 reveals significant increases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue.  These metrics exhibit substantial volatility.  Conversely, earnings per share decreased significantly, indicating potential concern, while the SG&A expense ratio and retained earnings on assets demonstrate small increases with minor fluctuations.