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 169246500000.0 (%).Trend:Increase 16.3% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 187732300000.0 (%).Trend:Increase 10.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 181846600000.0 (%).Trend:Decrease 3.14% than previous quarter

Overall: increasing (7.44%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 180017400000.0 (%).Trend:Increase 3.81% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 203278800000.0 (%).Trend:Increase 12.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 136506100000.0 (%).Trend:Decrease 32.85% than previous quarter

Overall: decreasing (-24.17%). Fluctuation: **Neutral** (moderate 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 112114700000.0 (%).Trend:Increase 3.99% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 114375600000.0 (%).Trend:Increase 2.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 112944100000.0 (%).Trend:Decrease 1.25% than previous quarter

Overall: increasing (0.74%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 24.29 (%).Trend:Increase 0.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 24.13 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.39 (%).Trend:Increase 5.22% than previous quarter

Overall: increasing (4.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.26 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.42 (USD).Trend:Increase 61.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 114.29% than previous quarter

Overall: decreasing (-123.08%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show mixed performance.  Liabilities on revenue increased (7.44%), while current assets decreased (-24.17%), indicating a potential working capital management issue. Cost efficiency remained positive (0.74%) with retained earnings to revenue showing little variation.  Investment efficiency is showing positive growth (4.53%), while earnings per share experienced a significant decrease (-123.08%). A more thorough evaluation is needed for actionable insights.