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 15848000000.0 (%).Trend:Increase 23.96% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19611800000.0 (%).Trend:Increase 23.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14821500000.0 (%).Trend:Decrease 24.43% than previous quarter

Overall: decreasing (-6.48%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 30371200000.0 (%).Trend:Increase 10.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 32361900000.0 (%).Trend:Increase 6.55% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 36151000000.0 (%).Trend:Increase 11.71% than previous quarter

Overall: increasing (19.03%). 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 31772300000.0 (%).Trend:Increase 4.57% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 33546400000.0 (%).Trend:Increase 5.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 36596700000.0 (%).Trend:Increase 9.09% than previous quarter

Overall: increasing (15.18%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9442800000.0 (%).Trend:Increase 95.12% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14888600000.0 (%).Trend:Increase 57.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6228900000.0 (%).Trend:Decrease 58.16% than previous quarter

Overall: decreasing (-34.04%). 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 26.97 (%).Trend:Increase 2.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 28.08 (%).Trend:Increase 4.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.55 (%).Trend:Increase 5.24% than previous quarter

Overall: increasing (9.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.97 (USD).Trend:Increase 52.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.85 (USD).Trend:Increase 44.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.7 (USD).Trend:Decrease 75.44% than previous quarter

Overall: decreasing (-64.47%). Fluctuation: **Significant** (high variation).



Financial analysis of Q2 2022 to Q1 2023 reveals a mixed picture.  Liabilities on revenue decreased slightly (-6.48%) with moderate fluctuation.  Current assets on revenue increased steadily (19.03%), with minor variations. The ratio of retained earnings to revenue continued its upward trend (15.18%) with low fluctuation.  Selling, General, and Administrative (SG&A) expenses decreased significantly (-34.04%), but experienced high variation.  Investment efficiency increased (9.57%) with low fluctuation.  Earnings per share fell dramatically (-64.47%) with significant fluctuations.  The unexpected drop in EPS demands investigation, while positive trends in other metrics suggest operational improvement and cost-cutting strategies are underway.