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 69.29 (%).Trend:Decrease 20.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 46.31 (%).Trend:Decrease 33.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 129.91 (%).Trend:Increase 180.52% than previous quarter

Overall: increasing (87.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 104.22 (%).Trend:Decrease 30.36% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.5 (%).Trend:Decrease 32.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 169.34 (%).Trend:Increase 140.2% than previous quarter

Overall: increasing (62.48%). 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 204.14 (%).Trend:Decrease 49.58% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 134.53 (%).Trend:Decrease 34.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 375.13 (%).Trend:Increase 178.84% than previous quarter

Overall: increasing (83.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.39 (%).Trend:Decrease 4.15% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.29 (%).Trend:Decrease 0.96% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.75 (%).Trend:Increase 91.93% than previous quarter

Overall: increasing (90.09%). Fluctuation: **Significant** (high 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 69.16 (%).Trend:Decrease 8.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 69.66 (%).Trend:Increase 0.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.01 (%).Trend:Decrease 23.9% than previous quarter

Overall: decreasing (-23.35%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.52 (USD).Trend:Increase 86.29% than previous quarter
Year 2022 Quarter 3: Earning Per Share 9.23 (USD).Trend:Increase 41.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.02 (USD).Trend:Decrease 67.28% than previous quarter

Overall: decreasing (-53.68%). Fluctuation: **Significant** (high variation).



The financial statements from Q2 2022 to Q1 2023 show substantial fluctuations in working capital efficiency.  Liabilities and current assets on revenue have significant increases and decreases, suggesting a lack of consistent strategy.  Cost efficiency metrics, specifically the SG&A expense ratio and the ratio of retained earnings to revenue, also exhibit significant volatility.  Investment efficiency displays a negative trend in retained earnings on assets. Earnings per share also demonstrate large variations, decreasing sharply in Q1 2023 before rebounding.