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 40.4 (%).Trend:Decrease 47.55% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.41 (%).Trend:Decrease 12.35% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.44 (%).Trend:Increase 110.22% than previous quarter

Overall: increasing (84.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 108.87 (%).Trend:Decrease 51.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.85 (%).Trend:Decrease 34.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 205.28 (%).Trend:Increase 185.71% than previous quarter

Overall: increasing (88.56%). 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 78.71 (%).Trend:Decrease 48.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 54.39 (%).Trend:Decrease 30.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 160.82 (%).Trend:Increase 195.68% than previous quarter

Overall: increasing (104.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.61 (%).Trend:Decrease 0.66% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.76 (%).Trend:Increase 1.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.79 (%).Trend:Increase 7.49% than previous quarter

Overall: increasing (8.67%). 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 32.95 (%).Trend:Increase 5.1% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 35.17 (%).Trend:Increase 6.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.7 (%).Trend:Decrease 1.34% than previous quarter

Overall: increasing (5.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.01 (USD).Trend:Increase 90.51% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.2 (USD).Trend:Increase 39.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.69 (USD).Trend:Decrease 59.76% than previous quarter

Overall: decreasing (-43.85%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows a mixed picture.  Working capital metrics (liabilities and current assets on revenue) show fluctuating trends with overall increases but significant volatility.  Cost efficiency, as measured by retained earnings to revenue, exhibits an increase, although fluctuating significantly. SG&A expense ratio displays a modest increase. Investment efficiency (retained earnings on assets) shows a slight, positive trend. Earnings per share shows a significant, albeit inconsistent trend.  The overall picture is mixed and requires additional analysis to fully understand underlying factors and future implications.