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 35634400000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35065600000.0 (%).Trend:Decrease 1.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 31496000000.0 (%).Trend:Decrease 10.18% than previous quarter

Overall: decreasing (-11.61%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 43591300000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39835600000.0 (%).Trend:Decrease 8.62% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 39516800000.0 (%).Trend:Decrease 0.8% than previous quarter

Overall: decreasing (-9.35%). 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 53224600000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 53805600000.0 (%).Trend:Increase 1.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 59833900000.0 (%).Trend:Increase 11.2% than previous quarter

Overall: increasing (12.42%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4205100000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6512000000.0 (%).Trend:Increase 54.86% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2511400000.0 (%).Trend:Decrease 61.43% than previous quarter

Overall: decreasing (-40.28%). 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 35.88 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 36.97 (%).Trend:Increase 3.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 41.3 (%).Trend:Increase 11.71% than previous quarter

Overall: increasing (15.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.55 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.92 (USD).Trend:Increase 8.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.27 (USD).Trend:Decrease 74.19% than previous quarter

Overall: decreasing (-72.09%). Fluctuation: **Significant** (high variation).



Financial analysis of Q2 2022 to Q1 2023 shows a mixed trend.  Liabilities and current assets to revenue are decreasing, while the ratio of retained earnings to revenue is increasing.  SG&A expense ratio, however, decreased significantly after a sharp increase in the prior quarter, indicating operational adjustments.  Investment efficiency (retained earnings on assets) and earnings per share are also increasing, though EPS experienced a substantial drop in Q1 2023.  Fluctuations are present in all categories except for liabilities and current assets to revenue, which show a steady downward trend.