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 52.86 (%).Trend:Decrease 52.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.63 (%).Trend:Decrease 43.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 96.37 (%).Trend:Increase 225.24% than previous quarter

Overall: increasing (82.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 62.66 (%).Trend:Decrease 49.4% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 36.1 (%).Trend:Decrease 42.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 119.06 (%).Trend:Increase 229.81% than previous quarter

Overall: increasing (90.01%). 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 36.97 (%).Trend:Decrease 48.97% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 25.89 (%).Trend:Decrease 29.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 83.04 (%).Trend:Increase 220.74% than previous quarter

Overall: increasing (124.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.67 (%).Trend:Decrease 0.54% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.75 (%).Trend:Increase 0.55% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.68 (%).Trend:Increase 6.31% than previous quarter

Overall: increasing (6.88%). 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 39.27 (%).Trend:Increase 2.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.44 (%).Trend:Increase 15.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.39 (%).Trend:Decrease 2.31% than previous quarter

Overall: increasing (13.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.02 (USD).Trend:Increase 135.09% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.18 (USD).Trend:Increase 53.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.53 (USD).Trend:Decrease 75.24% than previous quarter

Overall: decreasing (-61.94%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show significant fluctuations across key metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, is increasing, but with substantial quarter-to-quarter variation.  Cost efficiency, as measured by retained earnings to revenue, also displays significant increases and decreases, though the SG&A expense ratio demonstrates a more stable, though still rising, trend.  Investment efficiency, as shown by retained earnings on assets, is generally increasing but with low variation.  Earnings per share, however, exhibit a significant decline overall.  The significant fluctuations warrant further investigation into the underlying causes.