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 42.32 (%).Trend:Decrease 60.8% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.43 (%).Trend:Decrease 30.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 90.17 (%).Trend:Increase 206.39% than previous quarter

Overall: increasing (113.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 46.34 (%).Trend:Decrease 55.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 28.55 (%).Trend:Decrease 38.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 67.75 (%).Trend:Increase 137.3% than previous quarter

Overall: increasing (46.2%). 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 180.31 (%).Trend:Decrease 53.94% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 115.56 (%).Trend:Decrease 35.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 341.57 (%).Trend:Increase 195.58% than previous quarter

Overall: increasing (89.43%). 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 28.26 (%).Trend:Decrease 2.52% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 27.95 (%).Trend:Decrease 1.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 27.31 (%).Trend:Decrease 2.29% than previous quarter

Overall: decreasing (-3.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.39 (USD).Trend:Increase 117.35% than previous quarter
Year 2022 Quarter 3: Earning Per Share 10.49 (USD).Trend:Increase 64.16% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.04 (USD).Trend:Decrease 80.55% than previous quarter

Overall: decreasing (-68.08%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 financial data shows a mixed bag. Liabilities on revenue and current assets on revenue both increased (113.07% and 46.2% respectively), indicating possible improvement in working capital.  The ratio of retained earnings to revenue also increased (89.43%), potentially suggesting stronger profitability.  Earnings per share (EPS), however, declined significantly (-68.08%).  Retained earnings on assets continued a consistent downward trend (-3.36%).  The high volatility in key metrics necessitates further analysis.