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 49.87 (%).Trend:Decrease 46.51% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.82 (%).Trend:Decrease 38.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 132.92 (%).Trend:Increase 331.28% than previous quarter

Overall: increasing (166.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 96.47 (%).Trend:Decrease 50.56% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 64.34 (%).Trend:Decrease 33.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 242.8 (%).Trend:Increase 277.37% than previous quarter

Overall: increasing (151.68%). 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 88.15 (%).Trend:Decrease 45.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 61.25 (%).Trend:Decrease 30.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 245.1 (%).Trend:Increase 300.16% than previous quarter

Overall: increasing (178.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.77 (%).Trend:Increase 0.17% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.97 (%).Trend:Increase 3.47% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.61 (%).Trend:Increase 10.72% than previous quarter

Overall: increasing (14.56%). 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 33.48 (%).Trend:Increase 8.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 34.0 (%).Trend:Increase 1.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.65 (%).Trend:Increase 4.85% than previous quarter

Overall: increasing (6.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.77 (USD).Trend:Increase 91.37% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.84 (USD).Trend:Increase 1.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.09 (USD).Trend:Decrease 97.66% than previous quarter

Overall: decreasing (-97.61%). Fluctuation: **Significant** (high variation).



The financial data (Q2 2022-Q1 2023) shows significant increases in liabilities and current assets relative to revenue, and in the ratio of retained earnings to revenue. All three exhibited high variability. SG&A expense ratio showed a smaller, consistent increase. Retained earnings on assets also increased moderately, but earnings per share dropped dramatically.