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 35.69 (%).Trend:Decrease 43.66% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.86 (%).Trend:Decrease 38.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.04 (%).Trend:Increase 192.96% than previous quarter

Overall: increasing (79.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 289.01 (%).Trend:Decrease 48.39% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 211.54 (%).Trend:Decrease 26.81% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 629.91 (%).Trend:Increase 197.77% than previous quarter

Overall: increasing (117.95%). 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 502.9 (%).Trend:Decrease 49.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 339.85 (%).Trend:Decrease 32.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1042.26 (%).Trend:Increase 206.68% than previous quarter

Overall: increasing (107.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.74 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.07 (%).Trend:Decrease 7.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.22 (%).Trend:Decrease 21.98% than previous quarter

Overall: decreasing (-27.46%). 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 84.26 (%).Trend:Decrease 0.85% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 84.93 (%).Trend:Increase 0.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 83.25 (%).Trend:Decrease 1.98% than previous quarter

Overall: decreasing (-1.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 7.86 (USD).Trend:Increase 48.02% than previous quarter
Year 2022 Quarter 3: Earning Per Share 13.14 (USD).Trend:Increase 67.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share 5.2 (USD).Trend:Decrease 60.43% than previous quarter

Overall: decreasing (-33.84%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 reveals increased liabilities on revenue (79.43%), current assets on revenue (117.95%), and the ratio of retained earnings to revenue (107.25%), though with significant quarter-to-quarter volatility.  Selling, general, and administrative (SG&A) expenses decreased (-27.46%), a moderate fluctuation. Investment efficiency (retained earnings on assets) decreased slightly (-1.2%) with little variation.  Earnings per share decreased (-33.84%), also with substantial quarter-to-quarter changes.