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 8568400000.0 (%).Trend:Decrease 22.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 11670500000.0 (%).Trend:Increase 36.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 10815100000.0 (%).Trend:Decrease 7.33% than previous quarter

Overall: increasing (26.22%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 16984900000.0 (%).Trend:Decrease 7.98% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 20662800000.0 (%).Trend:Increase 21.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 21413300000.0 (%).Trend:Increase 3.63% than previous quarter

Overall: increasing (26.07%). 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 11070300000.0 (%).Trend:Increase 8.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 11350900000.0 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12957500000.0 (%).Trend:Increase 14.15% than previous quarter

Overall: increasing (17.05%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13298700000.0 (%).Trend:Increase 105.71% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21177900000.0 (%).Trend:Increase 59.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6799400000.0 (%).Trend:Decrease 67.89% than previous quarter

Overall: decreasing (-48.87%). 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 23.9 (%).Trend:Increase 13.32% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 22.33 (%).Trend:Decrease 6.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.77 (%).Trend:Increase 15.41% than previous quarter

Overall: increasing (7.82%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 1350.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 31.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 110.53% than previous quarter

Overall: decreasing (-113.79%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 reveals mixed performance. Working capital (liabilities and current assets) shows an overall increasing trend with moderate fluctuations. Cost efficiency (retained earnings ratio) is increasing with low variation. Significant fluctuation is noted in the SG&A expense ratio, which is decreasing overall. Investment efficiency shows a modest increase with little fluctuation. Earnings per share show significant fluctuations and a decreasing overall trend.