Square hips evenly to mat. Hook left tricep to the soul of the left foot. Pull left hip back as you twist right. Lift torso from quads and draw thumbs more towards center of sternum to deepen thoracic rotation.
To modify, maintain a small twist to the thoracic spine, while staying up on fingertips. To deepen, move back to full pose, continue to drop right hip and extend the right arm skyward.