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 30419200000.0 (%).Trend:Increase 11.07% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34644500000.0 (%).Trend:Increase 13.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 45349600000.0 (%).Trend:Increase 30.9% than previous quarter

Overall: increasing (49.08%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 103272500000.0 (%).Trend:Increase 5.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 108177300000.0 (%).Trend:Increase 4.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 131879900000.0 (%).Trend:Increase 21.91% than previous quarter

Overall: increasing (27.7%). 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 210017800000.0 (%).Trend:Increase 4.02% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 217133300000.0 (%).Trend:Increase 3.39% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 232852300000.0 (%).Trend:Increase 7.24% than previous quarter

Overall: increasing (10.87%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17984000000.0 (%).Trend:Increase 96.79% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27203000000.0 (%).Trend:Increase 51.26% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11436500000.0 (%).Trend:Decrease 57.96% than previous quarter

Overall: decreasing (-36.41%). 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 56.99 (%).Trend:Decrease 0.82% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 57.33 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 48.46 (%).Trend:Decrease 15.47% than previous quarter

Overall: decreasing (-14.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.27 (USD).Trend:Increase 98.44% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.87 (USD).Trend:Increase 47.24% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.68 (USD).Trend:Decrease 63.64% than previous quarter

Overall: decreasing (-46.46%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows increasing liabilities on revenue (49.08%) and current assets on revenue (27.7%) from Q2 2022 to Q1 2023, with moderate fluctuations.  Cost efficiency reveals a decrease in the SG&A expense ratio (-36.41%) but significant fluctuations.  Investment efficiency shows decreasing retained earnings on assets (-14.97%) with little fluctuation. Earnings per share are also decreasing (-46.46%) with significant fluctuations.  Overall, the financial performance indicates mixed results across various metrics.