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 241.44 (%).Trend:Decrease 47.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 166.1 (%).Trend:Decrease 31.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 395.71 (%).Trend:Increase 138.24% than previous quarter

Overall: increasing (63.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 306.66 (%).Trend:Decrease 48.14% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 211.35 (%).Trend:Decrease 31.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 512.11 (%).Trend:Increase 142.3% than previous quarter

Overall: increasing (67.0%). 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 74.3 (%).Trend:Decrease 47.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 52.52 (%).Trend:Decrease 29.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 146.12 (%).Trend:Increase 178.22% than previous quarter

Overall: increasing (96.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.71 (%).Trend:Increase 0.2% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.94 (%).Trend:Decrease 2.51% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.26 (%).Trend:Increase 1.07% than previous quarter

Overall: decreasing (-1.47%). 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 16.59 (%).Trend:Increase 2.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.49 (%).Trend:Increase 5.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.03 (%).Trend:Increase 8.81% than previous quarter

Overall: increasing (14.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.85 (USD).Trend:Increase 98.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 64.32% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 65.46% than previous quarter

Overall: decreasing (-43.24%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2022 to Q1 2023 shows significant fluctuations in working capital efficiency, with increases in both liabilities and current assets on revenue.  Cost efficiency shows a slight decrease in the SG&A expense ratio, while the ratio of retained earnings to revenue increases significantly.  Investment efficiency shows consistent increases in retained earnings on assets.  Earnings per share demonstrate substantial fluctuation, including a decrease in Q1 2023.