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 43.66 (%).Trend:Decrease 46.05% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.98 (%).Trend:Decrease 35.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 89.27 (%).Trend:Increase 219.05% than previous quarter

Overall: increasing (104.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 68.92 (%).Trend:Decrease 48.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.93 (%).Trend:Decrease 36.26% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 139.33 (%).Trend:Increase 217.16% than previous quarter

Overall: increasing (102.16%). 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 30.78 (%).Trend:Decrease 49.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 20.03 (%).Trend:Decrease 34.93% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 66.97 (%).Trend:Increase 234.35% than previous quarter

Overall: increasing (117.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.98 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.86 (%).Trend:Decrease 2.49% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.76 (%).Trend:Increase 6.61% than previous quarter

Overall: increasing (3.96%). 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 20.3 (%).Trend:Increase 2.32% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 20.99 (%).Trend:Increase 3.4% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.52 (%).Trend:Increase 7.29% than previous quarter

Overall: increasing (10.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 122.58% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.68 (USD).Trend:Increase 166.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 89.67% than previous quarter

Overall: decreasing (-72.46%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 exhibit substantial volatility in key financial metrics.  Working capital efficiency, including liabilities and current assets on revenue, shows an overall increase but with significant quarter-to-quarter fluctuations.  Cost efficiency, particularly the retained earnings to revenue ratio, also displays major volatility.  Selling, General, and Administrative (SG&A) expense ratios show a moderate, steady increase.  Investment efficiency reveals consistent increases in retained earnings on assets. Earnings per share show substantial volatility, with a large decline in Q1 2023.