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 100.77 (%).Trend:Decrease 51.38% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 63.82 (%).Trend:Decrease 36.67% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 204.08 (%).Trend:Increase 219.77% than previous quarter

Overall: increasing (102.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 133.94 (%).Trend:Decrease 43.71% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 91.3 (%).Trend:Decrease 31.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 305.73 (%).Trend:Increase 234.86% than previous quarter

Overall: increasing (128.26%). 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 291.76 (%).Trend:Decrease 47.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 200.84 (%).Trend:Decrease 31.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 607.87 (%).Trend:Increase 202.66% than previous quarter

Overall: increasing (108.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 67.11 (%).Trend:Increase 0.99% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 70.31 (%).Trend:Increase 4.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 71.16 (%).Trend:Increase 1.21% than previous quarter

Overall: increasing (6.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.4 (USD).Trend:Increase 92.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.09 (USD).Trend:Increase 49.81% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.98 (USD).Trend:Decrease 63.16% than previous quarter

Overall: decreasing (-44.81%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows significant fluctuations.  Working capital efficiency, both liabilities and current assets on revenue, increased substantially overall with high variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, also increased significantly but shows substantial quarter-to-quarter swings. Investment efficiency maintained a consistent upward trend with little fluctuation. Earnings per share decreased significantly in Q1 2023, after increases in the previous quarters.