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 57.64 (%).Trend:Decrease 51.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.7 (%).Trend:Decrease 25.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 117.18 (%).Trend:Increase 174.43% than previous quarter

Overall: increasing (103.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 53.42 (%).Trend:Decrease 56.77% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 36.92 (%).Trend:Decrease 30.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 109.92 (%).Trend:Increase 197.72% than previous quarter

Overall: increasing (105.77%). 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 5.75 (%).Trend:Decrease 50.64% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 1.74 (%).Trend:Decrease 69.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2.77 (%).Trend:Increase 59.2% than previous quarter

Overall: decreasing (-51.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.71 (%).Trend:Increase 9.81% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.13 (%).Trend:Increase 7.36% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.64 (%).Trend:Decrease 7.99% than previous quarter

Overall: decreasing (-1.23%). Fluctuation: **Little** (low 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 3.63 (%).Trend:Decrease 4.22% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 1.57 (%).Trend:Decrease 56.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.93 (%).Trend:Decrease 40.76% than previous quarter

Overall: decreasing (-74.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.65 (USD).Trend:Increase 72.99% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.86 (USD).Trend:Increase 33.15% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.89 (USD).Trend:Decrease 61.11% than previous quarter

Overall: decreasing (-48.22%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show considerable fluctuation. Working capital efficiency exhibits significant swings in liabilities and current assets on revenue, transitioning from decreases to increases. Cost efficiency displays a persistent decline in the ratio of retained earnings to revenue. SG&A expense ratio displays little change, remaining relatively stable. Invest efficiency consistently demonstrates a decrease in retained earnings on assets. Earning per share shows substantial fluctuations.