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 31.5 (%).Trend:Decrease 47.64% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.79 (%).Trend:Decrease 21.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 90.99 (%).Trend:Increase 267.04% than previous quarter

Overall: increasing (188.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 88.62 (%).Trend:Decrease 48.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 62.14 (%).Trend:Decrease 29.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 204.46 (%).Trend:Increase 229.03% than previous quarter

Overall: increasing (130.72%). 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 169.3 (%).Trend:Decrease 48.08% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 116.37 (%).Trend:Decrease 31.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 367.87 (%).Trend:Increase 216.12% than previous quarter

Overall: increasing (117.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.67 (%).Trend:Decrease 2.98% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.51 (%).Trend:Decrease 0.58% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.01 (%).Trend:Increase 16.36% than previous quarter

Overall: increasing (15.68%). 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 105.92 (%).Trend:Increase 1.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 105.32 (%).Trend:Decrease 0.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 104.06 (%).Trend:Decrease 1.2% than previous quarter

Overall: decreasing (-1.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 2.76 (USD).Trend:Increase 104.44% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.83 (USD).Trend:Increase 38.77% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 73.89% than previous quarter

Overall: decreasing (-63.77%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 displays significant volatility. Liabilities on revenue and current assets on revenue saw increases, but with considerable variation. The Ratio of Retained Earnings to Revenue also increased significantly, but fluctuations remain. SG&A expense showed a slight increase. Investment efficiency showed a small decrease, while earnings per share fell substantially. The pattern suggests substantial instability across many key performance indicators.