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 30.33 (%).Trend:Decrease 48.38% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 41.08 (%).Trend:Increase 35.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 110.33 (%).Trend:Increase 168.57% than previous quarter

Overall: increasing (263.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 155.87 (%).Trend:Decrease 48.78% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 113.41 (%).Trend:Decrease 27.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 346.1 (%).Trend:Increase 205.18% than previous quarter

Overall: increasing (122.04%). 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 148.64 (%).Trend:Decrease 48.02% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 90.74 (%).Trend:Decrease 38.95% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 278.97 (%).Trend:Increase 207.44% than previous quarter

Overall: increasing (87.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.81 (%).Trend:Increase 3.31% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.96 (%).Trend:Increase 1.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.91 (%).Trend:Increase 69.06% than previous quarter

Overall: increasing (71.04%). Fluctuation: **Significant** (high 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 47.17 (%).Trend:Increase 3.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 19.64 (%).Trend:Decrease 58.36% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.49 (%).Trend:Decrease 0.76% than previous quarter

Overall: decreasing (-58.68%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.9 (USD).Trend:Increase 89.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.85 (USD).Trend:Decrease 1.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.64 (USD).Trend:Decrease 113.2% than previous quarter

Overall: decreasing (-113.06%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show a mixed picture.  Working capital efficiency metrics, liabilities and current assets on revenue, increased significantly in Q1 2023 after fluctuating in the prior two quarters. Cost efficiency, measured by the ratio of retained earnings to revenue, saw a large increase in Q1 2023 after a period of decline.  SG&A expense ratio also increased over the period, with a sharp increase in Q1 2023.  Conversely, investment efficiency, measured by retained earnings on assets and EPS, decreased significantly in Q1 2023.  The overall trend displays substantial volatility and variation in key financial metrics.