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 30.92 (%).Trend:Decrease 48.67% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18.63 (%).Trend:Decrease 39.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.14 (%).Trend:Increase 212.08% than previous quarter

Overall: increasing (88.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 72.88 (%).Trend:Decrease 51.48% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 46.11 (%).Trend:Decrease 36.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 154.7 (%).Trend:Increase 235.5% than previous quarter

Overall: increasing (112.27%). 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 88.93 (%).Trend:Decrease 51.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 60.59 (%).Trend:Decrease 31.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 216.01 (%).Trend:Increase 256.51% than previous quarter

Overall: increasing (142.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.15 (%).Trend:Decrease 5.12% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.16 (%).Trend:Increase 0.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.88 (%).Trend:Increase 22.78% than previous quarter

Overall: increasing (23.17%). 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 64.7 (%).Trend:Increase 0.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 67.11 (%).Trend:Increase 3.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 69.25 (%).Trend:Increase 3.19% than previous quarter

Overall: increasing (7.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 181.81 (USD).Trend:Increase 103.64% than previous quarter
Year 2022 Quarter 3: Earning Per Share 307.0 (USD).Trend:Increase 68.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share -13.0 (USD).Trend:Decrease 104.23% than previous quarter

Overall: decreasing (-107.15%). Fluctuation: **Significant** (high variation).



Financial analysis for Q2 2022 to Q1 2023 reveals significant fluctuations across metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all experienced increases, though with considerable volatility. Cost efficiency shows increases in several measures, but this is characterized by significant fluctuations.  SG&A expenses trend slightly upward. Investment efficiency (retained earnings on assets) is consistently trending upwards. Earnings per share experienced a substantial decrease in Q1 2023.