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 19.39 (%).Trend:Decrease 56.63% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 12.08 (%).Trend:Decrease 37.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 41.88 (%).Trend:Increase 246.69% than previous quarter

Overall: increasing (115.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 61.84 (%).Trend:Decrease 49.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 45.76 (%).Trend:Decrease 26.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 181.94 (%).Trend:Increase 297.6% than previous quarter

Overall: increasing (194.21%). 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 83.09 (%).Trend:Decrease 47.63% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 62.33 (%).Trend:Decrease 24.98% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 228.17 (%).Trend:Increase 266.07% than previous quarter

Overall: increasing (174.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.46 (%).Trend:Decrease 5.11% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.72 (%).Trend:Increase 5.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.42 (%).Trend:Increase 14.83% than previous quarter

Overall: increasing (21.52%). 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 87.68 (%).Trend:Increase 6.47% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 91.72 (%).Trend:Increase 4.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 89.37 (%).Trend:Decrease 2.56% than previous quarter

Overall: increasing (1.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.52 (USD).Trend:Increase 131.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 38.04% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 66.67% than previous quarter

Overall: decreasing (-53.99%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 indicates significant volatility. Working capital efficiency shows increases, but with considerable fluctuations in liabilities and current assets on revenue.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows increases across the three quarters with considerable fluctuations.  The SG&A expense ratio demonstrates little volatility.  Investment efficiency reveals a minor increase in retained earnings on assets, while earnings per share show substantial decreases.