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 60.73 (%).Trend:Decrease 14.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.72 (%).Trend:Decrease 57.65% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 20.17 (%).Trend:Decrease 21.58% than previous quarter

Overall: decreasing (-66.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 43.35 (%).Trend:Decrease 45.63% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.32 (%).Trend:Decrease 11.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 103.43 (%).Trend:Increase 169.91% than previous quarter

Overall: increasing (138.59%). 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 178.35 (%).Trend:Decrease 55.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 122.16 (%).Trend:Decrease 31.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 661.44 (%).Trend:Increase 441.45% than previous quarter

Overall: increasing (270.87%). 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 38.96 (%).Trend:Decrease 13.4% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 40.93 (%).Trend:Increase 5.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 50.3 (%).Trend:Increase 22.89% than previous quarter

Overall: increasing (29.11%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Q2 2022 to Q1 2023 financial data show significant fluctuations. Liabilities on revenue experienced a substantial decrease (-66.79%) with high variation. Current assets on revenue initially decreased, then increased markedly (138.59%). Cost efficiency, as measured by the retained earnings ratio, significantly improved (270.87%). Investment efficiency showed a moderate increase (29.11%).  These findings suggest a potential turnaround in certain areas, but the high volatility necessitates further investigation into the underlying factors driving these changes.