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 42.05 (%).Trend:Decrease 46.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.28 (%).Trend:Decrease 35.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 76.99 (%).Trend:Increase 182.22% than previous quarter

Overall: increasing (83.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 58.33 (%).Trend:Decrease 48.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.93 (%).Trend:Decrease 33.26% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 104.53 (%).Trend:Increase 168.51% than previous quarter

Overall: increasing (79.2%). 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 27.8 (%).Trend:Decrease 52.81% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17.88 (%).Trend:Decrease 35.68% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 52.65 (%).Trend:Increase 194.46% than previous quarter

Overall: increasing (89.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.85 (%).Trend:Decrease 6.66% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.67 (%).Trend:Decrease 2.29% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.02 (%).Trend:Decrease 8.47% than previous quarter

Overall: decreasing (-10.57%). 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 29.57 (%).Trend:Decrease 4.95% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 28.84 (%).Trend:Decrease 2.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 31.42 (%).Trend:Increase 8.95% than previous quarter

Overall: increasing (6.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.39 (USD).Trend:Increase 95.9% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.5 (USD).Trend:Increase 46.44% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.39 (USD).Trend:Decrease 60.29% than previous quarter

Overall: decreasing (-41.84%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 financial data reveals significant volatility in key financial metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, show increases with substantial quarter-to-quarter shifts.  Cost efficiency, indicated by the ratio of retained earnings to revenue, also saw significant increases, but with pronounced swings.  SG&A expense ratios consistently decreased but with minimal quarter-to-quarter changes.  Investment efficiency, measured by retained earnings on assets, demonstrates a slight overall increase. However, earnings per share (EPS) declined in Q1 2023 after increasing steadily, reflecting substantial fluctuation.