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 38976800000.0 (%).Trend:Increase 9.19% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34175500000.0 (%).Trend:Decrease 12.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 33838800000.0 (%).Trend:Decrease 0.99% than previous quarter

Overall: decreasing (-13.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 51053400000.0 (%).Trend:Increase 10.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 46078200000.0 (%).Trend:Decrease 9.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 44950600000.0 (%).Trend:Decrease 2.45% than previous quarter

Overall: decreasing (-11.95%). 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 16538900000.0 (%).Trend:Decrease 6.09% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17074500000.0 (%).Trend:Increase 3.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 16379300000.0 (%).Trend:Decrease 4.07% than previous quarter

Overall: decreasing (-0.96%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8243700000.0 (%).Trend:Decrease 27.65% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12543800000.0 (%).Trend:Increase 52.16% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4122600000.0 (%).Trend:Decrease 67.13% than previous quarter

Overall: decreasing (-49.99%). 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 21.87 (%).Trend:Increase 0.46% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 24.5 (%).Trend:Increase 12.03% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.22 (%).Trend:Decrease 1.14% than previous quarter

Overall: increasing (10.75%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial analysis for Q2 2022 to Q1 2023 reveals a decreasing trend in liabilities on revenue (-13.18%) and current assets on revenue (-11.95%).  Cost efficiency, measured by the ratio of retained earnings to revenue, decreased by 0.96% exhibiting little variation.  A significant decrease (-49.99%) is observed in the selling, general, and administrative (SG&A) expense ratio, with considerable fluctuation. Investment efficiency, as measured by retained earnings on assets, increased by 10.75% showing little fluctuation.