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 40.96 (%).Trend:Decrease 49.16% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.26 (%).Trend:Decrease 28.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.72 (%).Trend:Increase 196.38% than previous quarter

Overall: increasing (111.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 236.38 (%).Trend:Decrease 50.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 154.24 (%).Trend:Decrease 34.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 402.91 (%).Trend:Increase 161.22% than previous quarter

Overall: increasing (70.45%). 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 381.24 (%).Trend:Decrease 49.4% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 254.69 (%).Trend:Decrease 33.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 692.51 (%).Trend:Increase 171.9% than previous quarter

Overall: increasing (81.65%). 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 85.39 (%).Trend:Increase 0.08% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 85.09 (%).Trend:Decrease 0.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 84.39 (%).Trend:Decrease 0.82% than previous quarter

Overall: decreasing (-1.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.15 (USD).Trend:Increase 45.57% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 46.45% than previous quarter

Overall: decreasing (-27.83%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 indicate significant fluctuations in working capital efficiency, cost efficiency, and earnings per share, but a relatively consistent trend in investment efficiency. Liabilities on revenue and current assets on revenue show increasing overall trends with notable volatility. The ratio of retained earnings to revenue also exhibits a positive overall trend with notable fluctuations.  Earnings per share, however, demonstrate a decrease in Q1 2023, indicating a significant overall downward trend.