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 98200000000.0 (%).Trend:Increase 12.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 109900000000.0 (%).Trend:Increase 11.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 95300000000.0 (%).Trend:Decrease 13.28% than previous quarter

Overall: decreasing (-2.95%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 167300000000.0 (%).Trend:Increase 3.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 167500000000.0 (%).Trend:Increase 0.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 156200000000.0 (%).Trend:Decrease 6.75% than previous quarter

Overall: decreasing (-6.63%). 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 290300000000.0 (%).Trend:Increase 0.21% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 289000000000.0 (%).Trend:Decrease 0.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 287200000000.0 (%).Trend:Decrease 0.62% than previous quarter

Overall: decreasing (-1.07%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66300000000.0 (%).Trend:Increase 104.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 103200000000.0 (%).Trend:Increase 55.66% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34500000000.0 (%).Trend:Decrease 66.57% than previous quarter

Overall: decreasing (-47.96%). 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 26.38 (%).Trend:Decrease 0.98% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.14 (%).Trend:Decrease 0.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.12 (%).Trend:Decrease 0.08% than previous quarter

Overall: decreasing (-0.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.82 (USD).Trend:Increase 43.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.68 (USD).Trend:Decrease 17.07% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 77.94% than previous quarter

Overall: decreasing (-81.71%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show a mixed picture. Liabilities on revenue decreased slightly (-2.95%) with little variation, while current assets on revenue also decreased (-6.63%) with a similar pattern of fluctuation. Cost efficiency, as measured by the ratio of retained earnings to revenue, continues a downward trend (-1.07%).  The SG&A expense ratio saw a notable decrease (-47.96%), which is significant. Invest efficiency exhibits a decreasing trend (-0.99%), while earnings per share experienced a drastic decrease (-81.71%) with significant variations.