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 24.05 (%).Trend:Decrease 50.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 14.13 (%).Trend:Decrease 41.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 43.97 (%).Trend:Increase 211.18% than previous quarter

Overall: increasing (82.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 62.97 (%).Trend:Decrease 55.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.79 (%).Trend:Decrease 30.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 164.37 (%).Trend:Increase 275.36% than previous quarter

Overall: increasing (161.03%). 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 99.0 (%).Trend:Decrease 47.09% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 72.07 (%).Trend:Decrease 27.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 295.78 (%).Trend:Increase 310.41% than previous quarter

Overall: increasing (198.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.88 (%).Trend:Decrease 2.4% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.8 (%).Trend:Decrease 1.64% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.48 (%).Trend:Decrease 6.67% than previous quarter

Overall: decreasing (-8.2%). 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 69.67 (%).Trend:Increase 1.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 73.68 (%).Trend:Increase 5.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 79.89 (%).Trend:Increase 8.43% than previous quarter

Overall: increasing (14.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 17.34 (USD).Trend:Increase 125.49% than previous quarter
Year 2022 Quarter 3: Earning Per Share 23.9 (USD).Trend:Increase 37.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.47 (USD).Trend:Decrease 81.3% than previous quarter

Overall: decreasing (-74.22%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 exhibits significant volatility.  Working capital efficiency shows substantial fluctuations, with liabilities on revenue increasing drastically (82.83%) and current assets on revenue surging (161.03%). Cost efficiency indicates a slight overall decrease in the SG&A expense ratio (-8.2%).  The ratio of retained earnings to revenue increased substantially (198.77%), suggesting changes in profitability, while investment efficiency reveals a modest increase in retained earnings on assets (14.67%).  Earnings per share also show a significant drop (-74.22%), which needs further analysis.  These combined fluctuations highlight a need for further investigation.