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 82399300000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 80286100000.0 (%).Trend:Decrease 2.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53035900000.0 (%).Trend:Decrease 33.94% than previous quarter

Overall: decreasing (-35.64%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 237644400000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 243636300000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 226701300000.0 (%).Trend:Decrease 6.95% than previous quarter

Overall: decreasing (-4.6%). Fluctuation: **Little** (low 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 195092200000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 210276400000.0 (%).Trend:Increase 7.78% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 229302500000.0 (%).Trend:Increase 9.05% than previous quarter

Overall: increasing (17.54%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43468800000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 64901500000.0 (%).Trend:Increase 49.31% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19468300000.0 (%).Trend:Decrease 70.0% than previous quarter

Overall: decreasing (-55.21%). 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 54.03 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 56.25 (%).Trend:Increase 4.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 62.03 (%).Trend:Increase 10.28% than previous quarter

Overall: increasing (14.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 6.25 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.93 (USD).Trend:Increase 42.88% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.01 (USD).Trend:Decrease 77.49% than previous quarter

Overall: decreasing (-67.84%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show decreasing liabilities on revenue (-35.64%), with moderate fluctuation. Current assets on revenue also decreased (-4.6%), with minimal variation. Retained earnings to revenue increased (17.54%), exhibiting minimal fluctuation.  However, SG&A expense ratio decreased significantly (-55.21%), showing high volatility.  Investment efficiency and retained earnings on assets increased (14.81%), with minimal variation, while earnings per share decreased substantially (-67.84%), exhibiting considerable fluctuation.