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 155.24 (%).Trend:Decrease 33.17% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 71.61 (%).Trend:Decrease 53.87% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 305.89 (%).Trend:Increase 327.16% than previous quarter

Overall: increasing (97.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 124.44 (%).Trend:Increase 9.43% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65.38 (%).Trend:Decrease 47.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 257.27 (%).Trend:Increase 293.5% than previous quarter

Overall: increasing (106.74%). 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 229.61 (%).Trend:Decrease 57.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 126.87 (%).Trend:Decrease 44.75% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 595.96 (%).Trend:Increase 369.74% than previous quarter

Overall: increasing (159.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 24.49 (%).Trend:Increase 1.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.37 (%).Trend:Increase 7.68% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.38 (%).Trend:Decrease 3.75% than previous quarter

Overall: increasing (3.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 25.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.07 (USD).Trend:Increase 74.43% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 93.81% than previous quarter

Overall: decreasing (-89.2%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q1 2023 exhibits significant volatility. Liabilities on revenue increased sharply in Q1 2023, with substantial decreases and increases in previous quarters.  Current assets on revenue similarly show a substantial increase in Q1 2023 and subsequent decrease.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, demonstrates a notable overall increase, but with equally significant quarterly fluctuations. Investment efficiency displays a small overall increase in retained earnings on assets, but with a slight decrease in Q1 2023.  EPS declined sharply in Q1 2023 following increases in earlier periods.  The high fluctuation in most areas demands a deeper understanding of the underlying causes.