Working Capital Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 2: Liabilities on Revenue 136196200000.0 (%).Trend:Increase 10.34% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 135453800000.0 (%).Trend:Decrease 0.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 145868000000.0 (%).Trend:Increase 7.69% than previous quarter

Overall: increasing (7.1%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 314318500000.0 (%).Trend:Decrease 0.46% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 312794400000.0 (%).Trend:Decrease 0.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 300008700000.0 (%).Trend:Decrease 4.09% than previous quarter

Overall: decreasing (-4.55%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 80614000000.0 (%).Trend:Increase 7.88% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 91866400000.0 (%).Trend:Increase 13.96% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 65459900000.0 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-18.8%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 105964100000.0 (%).Trend:Increase 105.9% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 165902500000.0 (%).Trend:Increase 56.56% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 59571400000.0 (%).Trend:Decrease 64.09% than previous quarter

Overall: decreasing (-43.78%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 2: Retained Earning on Assets 16.55 (%).Trend:Increase 8.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 19.05 (%).Trend:Increase 15.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.21 (%).Trend:Decrease 25.41% than previous quarter

Overall: decreasing (-14.14%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.3 (USD).Trend:Increase 76.47% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.54 (USD).Trend:Increase 80.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 96.3% than previous quarter

Overall: decreasing (-93.33%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2021 to Q1 2023 data reveals a 7.1% increase in liabilities on revenue and a 4.55% decrease in current assets on revenue, both with little fluctuation.  Cost efficiency shows a 18.8% decrease in retained earnings to revenue (neutral fluctuation) and a 43.78% decrease in SG&A expense ratio (significant fluctuation). Investment efficiency reflects a 14.14% decrease in retained earnings on assets (neutral fluctuation) and a dramatic 93.33% decrease in earnings per share (significant fluctuation).