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 900400000.0 (%).Trend:Decrease 6.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 591500000.0 (%).Trend:Decrease 34.31% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 803900000.0 (%).Trend:Increase 35.91% than previous quarter

Overall: decreasing (-10.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 14362600000.0 (%).Trend:Increase 2.66% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 14485400000.0 (%).Trend:Increase 0.85% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 14873400000.0 (%).Trend:Increase 2.68% than previous quarter

Overall: increasing (3.56%). 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 3742200000.0 (%).Trend:Increase 9.34% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 4029700000.0 (%).Trend:Increase 7.68% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 4007100000.0 (%).Trend:Decrease 0.56% than previous quarter

Overall: increasing (7.08%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1057200000.0 (%).Trend:Increase 111.95% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1737100000.0 (%).Trend:Increase 64.31% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 724900000.0 (%).Trend:Decrease 58.27% than previous quarter

Overall: decreasing (-31.43%). 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 20.22 (%).Trend:Increase 6.93% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 21.64 (%).Trend:Increase 7.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.04 (%).Trend:Decrease 2.77% than previous quarter

Overall: increasing (4.06%). Fluctuation: **Little** (low variation).

Earning Per Share


Between Q2 2022 and Q1 2023, liabilities on revenue showed a small net decrease (-10.72%), while current assets increased steadily (3.56%).  Positive trends are visible in the ratio of retained earnings to revenue (7.08%) and retained earnings on assets (4.06%), indicating improved financial health. Conversely, SG&A expenses display significant volatility (-31.43%), requiring further analysis to understand the underlying causes.  The data suggest areas of both strength and concern.