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 49.48 (%).Trend:Decrease 52.33% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.68 (%).Trend:Decrease 31.93% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 93.1 (%).Trend:Increase 176.43% than previous quarter

Overall: increasing (88.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 58.09 (%).Trend:Decrease 48.78% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.57 (%).Trend:Decrease 31.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 114.59 (%).Trend:Increase 189.59% than previous quarter

Overall: increasing (97.26%). 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 274.03 (%).Trend:Decrease 50.08% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 184.18 (%).Trend:Decrease 32.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 506.35 (%).Trend:Increase 174.92% than previous quarter

Overall: increasing (84.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.13 (%).Trend:Decrease 0.46% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.98 (%).Trend:Decrease 0.4% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.86 (%).Trend:Decrease 0.32% than previous quarter

Overall: decreasing (-0.73%). 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 154.94 (%).Trend:Increase 0.88% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 150.82 (%).Trend:Decrease 2.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 149.34 (%).Trend:Decrease 0.98% than previous quarter

Overall: decreasing (-3.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.39 (USD).Trend:Increase 107.46% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.12 (USD).Trend:Increase 52.52% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 78.77% than previous quarter

Overall: decreasing (-67.63%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 displays substantial fluctuations.  Working capital efficiency saw increases, with both liabilities and current assets on revenue trending upward, although with significant variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also showed increases overall.  SG&A expense ratio decreased slightly, while retained earnings on assets and earnings per share all experienced decreases.