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 16.11 (%).Trend:Decrease 45.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 10.25 (%).Trend:Decrease 36.37% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 35.0 (%).Trend:Increase 241.46% than previous quarter

Overall: increasing (117.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 66.58 (%).Trend:Decrease 52.04% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.14 (%).Trend:Decrease 33.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 118.31 (%).Trend:Increase 168.03% than previous quarter

Overall: increasing (77.7%). 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 132.73 (%).Trend:Decrease 54.04% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 83.81 (%).Trend:Decrease 36.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 174.59 (%).Trend:Increase 108.32% than previous quarter

Overall: increasing (31.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.05 (%).Trend:Decrease 6.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.41 (%).Trend:Decrease 4.9% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.14 (%).Trend:Decrease 34.41% than previous quarter

Overall: decreasing (-37.62%). Fluctuation: **Neutral** (moderate 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 77.85 (%).Trend:Decrease 1.53% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 77.42 (%).Trend:Decrease 0.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 73.93 (%).Trend:Decrease 4.51% than previous quarter

Overall: decreasing (-5.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.34 (USD).Trend:Decrease 8.11% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.46 (USD).Trend:Decrease 235.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.58 (USD).Trend:Increase 460.87% than previous quarter

Overall: increasing (-858.82%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show considerable volatility in key metrics. Liabilities on revenue, initially declining, saw a substantial increase in Q1 2023.  Current assets on revenue also displayed a similar pattern, decreasing in the first two quarters and surging in Q1 2023. The ratio of retained earnings to revenue exhibited significant fluctuations, ending with an increase in Q1 2023. SG&A expense ratio shows a consistent decrease. Investment efficiency has a consistent but minor downward trend in retained earnings on assets, while earnings per share saw a significant increase, transitioning from negative to positive values.