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 20109300000.0 (%).Trend:Increase 7.19% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20857900000.0 (%).Trend:Increase 3.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 32068600000.0 (%).Trend:Increase 53.75% than previous quarter

Overall: increasing (59.47%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 57718800000.0 (%).Trend:Increase 18.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 57424300000.0 (%).Trend:Decrease 0.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 61008800000.0 (%).Trend:Increase 6.24% than previous quarter

Overall: increasing (5.7%). 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 35208900000.0 (%).Trend:Decrease 33.12% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 39214400000.0 (%).Trend:Increase 11.38% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 40833700000.0 (%).Trend:Increase 4.13% than previous quarter

Overall: increasing (15.98%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21870100000.0 (%).Trend:Increase 112.59% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33330200000.0 (%).Trend:Increase 52.4% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13008300000.0 (%).Trend:Decrease 60.97% than previous quarter

Overall: decreasing (-40.52%). 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 16.99 (%).Trend:Decrease 42.37% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.11 (%).Trend:Increase 0.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.6 (%).Trend:Increase 2.86% than previous quarter

Overall: increasing (3.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -5.18 (USD).Trend:Decrease 1115.69% than previous quarter
Year 2022 Quarter 3: Earning Per Share -3.59 (USD).Trend:Decrease 30.69% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 101.67% than previous quarter

Overall: increasing (-101.16%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue increased 59.47% with moderate fluctuation; current assets on revenue increased 5.7% with low fluctuation. Cost efficiency shows retained earnings increasing 15.98% with low fluctuation, while SG&A expenses decreased 40.52% with significant fluctuation. Investment efficiency indicates retained earnings on assets increased 3.59% (low fluctuation), but earnings per share increased -101.16% (significant fluctuation), a dramatic decrease.