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 35.11 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.39 (%).Trend:Decrease 39.08% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 70.05 (%).Trend:Increase 227.49% than previous quarter

Overall: increasing (99.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 40.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.95 (%).Trend:Decrease 4.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 146.35 (%).Trend:Increase 275.74% than previous quarter

Overall: increasing (259.14%). 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 -196.3 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -111.72 (%).Trend:Decrease 43.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -301.37 (%).Trend:Increase 169.75% than previous quarter

Overall: decreasing (53.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.4 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.63 (%).Trend:Decrease 2.45% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.14 (%).Trend:Increase 14.72% than previous quarter

Overall: increasing (11.91%). 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 -254.22 (%).Trend:Decrease 40.97% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -180.3 (%).Trend:Decrease 29.08% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -143.19 (%).Trend:Decrease 20.58% than previous quarter

Overall: increasing (-43.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.35 (USD).Trend:Increase 95.26% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.0 (USD).Trend:Increase 49.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 75.0% than previous quarter

Overall: decreasing (-62.62%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show substantial fluctuations in several key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, exhibits significant increases and decreases. Cost efficiency, as shown by the ratio of retained earnings to revenue and SG&A expense ratio, also demonstrates significant volatility. Investment efficiency, indicated by retained earnings on assets, experiences significant variation.  Earnings per share exhibit considerable volatility, with both increases and sharp drops.  These trends require thorough analysis to understand the underlying drivers and potential impact on future performance.