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 44.71 (%).Trend:Decrease 47.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.06 (%).Trend:Decrease 35.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 159.73 (%).Trend:Increase 449.66% than previous quarter

Overall: increasing (257.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 138.96 (%).Trend:Decrease 47.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 94.17 (%).Trend:Decrease 32.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 561.1 (%).Trend:Increase 495.84% than previous quarter

Overall: increasing (303.79%). 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 280.53 (%).Trend:Decrease 47.74% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 190.4 (%).Trend:Decrease 32.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1147.44 (%).Trend:Increase 502.65% than previous quarter

Overall: increasing (309.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.37 (%).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.26 (%).Trend:Decrease 3.26% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.14 (%).Trend:Increase 88.34% than previous quarter

Overall: increasing (82.2%). 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 68.15 (%).Trend:Increase 1.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 70.32 (%).Trend:Increase 3.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 69.06 (%).Trend:Decrease 1.79% than previous quarter

Overall: increasing (1.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.08 (USD).Trend:Increase 98.06% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.44 (USD).Trend:Increase 57.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 102.8% than previous quarter

Overall: decreasing (-104.41%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 financial data show substantial fluctuations in working capital and cost efficiency metrics. Liabilities and current assets on revenue experienced substantial increases and decreases.  The ratio of retained earnings to revenue also displayed significant volatility. The SG&A expense ratio shows a mix of decrease and increase. Investment efficiency maintains a modest upward trend in retained earnings on assets, but earnings per share show a surprising drop in Q1 2023.