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 52.45 (%).Trend:Decrease 47.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.08 (%).Trend:Decrease 38.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 110.59 (%).Trend:Increase 244.73% than previous quarter

Overall: increasing (110.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 139.84 (%).Trend:Decrease 49.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 87.34 (%).Trend:Decrease 37.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 253.03 (%).Trend:Increase 189.71% than previous quarter

Overall: increasing (80.94%). 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 357.88 (%).Trend:Decrease 51.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 228.66 (%).Trend:Decrease 36.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 698.95 (%).Trend:Increase 205.67% than previous quarter

Overall: increasing (95.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.06 (%).Trend:Increase 0.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.68 (%).Trend:Increase 4.37% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.2 (%).Trend:Decrease 1.24% than previous quarter

Overall: increasing (3.08%). 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 116.54 (%).Trend:Decrease 0.97% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 120.28 (%).Trend:Increase 3.21% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 125.8 (%).Trend:Increase 4.59% than previous quarter

Overall: increasing (7.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 40.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.09 (USD).Trend:Increase 28.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.13 (USD).Trend:Increase 44.44% than previous quarter

Overall: increasing (85.71%). Fluctuation: **Significant** (high variation).



The financial statements from Q2 2022 to Q1 2023 show substantial fluctuations across various metrics. Liabilities on revenue increased significantly (110.85%) from Q2 to Q1, and current assets on revenue also increased (80.94%) with large variation. The ratio of retained earnings to revenue has a significant increase (95.3%) with large variation. The SG&A expense ratio shows a slight increase (3.08%) and low variation, with investment efficiency showing a slight increase (7.95%) with minimal variation.  Earnings per share demonstrate substantial growth (85.71%) with significant fluctuations throughout the period.