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 41022000000.0 (%).Trend:Decrease 29.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37386400000.0 (%).Trend:Decrease 8.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 32142400000.0 (%).Trend:Decrease 14.03% than previous quarter

Overall: decreasing (-21.65%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 84286100000.0 (%).Trend:Increase 2.86% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 82967300000.0 (%).Trend:Decrease 1.56% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 80385400000.0 (%).Trend:Decrease 3.11% than previous quarter

Overall: decreasing (-4.63%). 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 55906900000.0 (%).Trend:Increase 2.43% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 56213500000.0 (%).Trend:Increase 0.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 56989900000.0 (%).Trend:Increase 1.38% than previous quarter

Overall: increasing (1.94%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13135200000.0 (%).Trend:Increase 108.88% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20455100000.0 (%).Trend:Increase 55.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6963300000.0 (%).Trend:Decrease 65.96% than previous quarter

Overall: decreasing (-46.99%). 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 42.14 (%).Trend:Increase 1.18% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 42.63 (%).Trend:Increase 1.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.17 (%).Trend:Increase 1.27% than previous quarter

Overall: increasing (2.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 100.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.18 (USD).Trend:Increase 23.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 74.77% than previous quarter

Overall: decreasing (-68.75%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows a somewhat concerning picture. Liabilities on revenue continue to decline at a moderate pace, while current assets on revenue are also decreasing.  Cost efficiency, as measured by the retained earnings to revenue ratio, is still positive and relatively stable. The SG&A expense ratio is highly volatile, shifting from large increases to a significant decrease. Investment efficiency remains positive but stable. Earnings per share show significant volatility, decreasing sharply in Q1 2023.