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 54.4 (%).Trend:Decrease 49.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.02 (%).Trend:Decrease 22.76% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.07 (%).Trend:Increase 73.89% than previous quarter

Overall: increasing (34.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 104.0 (%).Trend:Decrease 47.27% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 75.23 (%).Trend:Decrease 27.66% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 155.49 (%).Trend:Increase 106.69% than previous quarter

Overall: increasing (49.51%). 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 32.88 (%).Trend:Decrease 50.29% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 22.53 (%).Trend:Decrease 31.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 60.87 (%).Trend:Increase 170.17% than previous quarter

Overall: increasing (85.13%). 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 27.09 (%).Trend:Decrease 3.77% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.12 (%).Trend:Decrease 3.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.15 (%).Trend:Increase 30.74% than previous quarter

Overall: increasing (26.06%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.32 (USD).Trend:Increase 164.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.82 (USD).Trend:Increase 113.64% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.51 (USD).Trend:Increase 24.47% than previous quarter

Overall: increasing (165.91%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 shows mixed results.  Working capital efficiency (liabilities and current assets on revenue) indicates increasing trends, though with significant fluctuations. Cost efficiency (ratio of retained earnings to revenue) also shows an overall increase, but again with high variation. Investment efficiency shows a moderate increase.  Earnings per share continues its strong upward trend, reaching a new high in Q1 2023.  The data suggests a potential turnaround in performance, but significant volatility necessitates a thorough examination.