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 46.65 (%).Trend:Decrease 55.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.18 (%).Trend:Decrease 35.31% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 104.31 (%).Trend:Increase 245.63% than previous quarter

Overall: increasing (123.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 84.52 (%).Trend:Decrease 50.28% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.66 (%).Trend:Decrease 35.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 185.24 (%).Trend:Increase 238.89% than previous quarter

Overall: increasing (119.17%). 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 8.74 (%).Trend:Increase 152.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1.61 (%).Trend:Decrease 118.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -30.67 (%).Trend:Increase 1804.97% than previous quarter

Overall: decreasing (-450.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.38 (%).Trend:Increase 2.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.43 (%).Trend:Increase 3.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.02 (%).Trend:Increase 41.26% than previous quarter

Overall: increasing (46.38%). Fluctuation: **Neutral** (moderate 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 3.86 (%).Trend:Increase 443.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.06 (%).Trend:Decrease 127.46% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.7 (%).Trend:Increase 437.74% than previous quarter

Overall: decreasing (-247.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.55 (USD).Trend:Increase 118.5% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 81.98% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 200.0% than previous quarter

Overall: decreasing (-118.02%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased substantially in Q1 2023, then decreased, while current assets on revenue also fluctuated greatly, increasing and then decreasing.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, with large percentage changes quarter-over-quarter. SG&A expense ratio is increasing, but with a more moderate fluctuation. Invest efficiency demonstrates a significant decline in retained earnings on assets, and earnings per share are also decreasing, with large variations.