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 40.25 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.77 (%).Trend:Decrease 50.88% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1038.89 (%).Trend:Increase 5154.88% than previous quarter

Overall: increasing (2481.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 192.74 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 154.85 (%).Trend:Decrease 19.66% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 5049.31 (%).Trend:Increase 3160.77% than previous quarter

Overall: increasing (2519.75%). 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 25.56 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 30.72 (%).Trend:Increase 20.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 505.94 (%).Trend:Increase 1546.94% than previous quarter

Overall: increasing (1879.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.73 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.89 (%).Trend:Increase 17.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 100.14 (%).Trend:Increase 1169.2% than previous quarter

Overall: increasing (1387.96%). 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 11.59 (%).Trend:Decrease 11.93% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.76 (%).Trend:Increase 53.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 8.87 (%).Trend:Decrease 50.06% than previous quarter

Overall: decreasing (-23.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.34 (USD).Trend:Decrease 15.01% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.66 (USD).Trend:Increase 39.52% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.06 (USD).Trend:Decrease 122.75% than previous quarter

Overall: decreasing (-131.74%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 exhibit significant fluctuations. Working capital efficiency (liabilities and current assets on revenue) shows increases, but with substantial volatility.  Cost efficiency ratios (retained earnings to revenue, and SG&A) show increases, though with significant variations. Investment efficiency displays a negative trend, while earnings per share also show a decrease with high variation.