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 90249500000.0 (%).Trend:Increase 28.25% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 67342700000.0 (%).Trend:Decrease 25.38% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71845000000.0 (%).Trend:Increase 6.69% than previous quarter

Overall: decreasing (-20.39%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 254126700000.0 (%).Trend:Increase 7.04% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 244585100000.0 (%).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 237248900000.0 (%).Trend:Decrease 3.0% than previous quarter

Overall: decreasing (-6.64%). 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 54615300000.0 (%).Trend:Increase 35.0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 53348800000.0 (%).Trend:Decrease 2.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 35608000000.0 (%).Trend:Decrease 33.25% than previous quarter

Overall: decreasing (-34.8%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18378800000.0 (%).Trend:Increase 103.53% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26579100000.0 (%).Trend:Increase 44.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10181500000.0 (%).Trend:Decrease 61.69% than previous quarter

Overall: decreasing (-44.6%). 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 7.21 (%).Trend:Increase 29.68% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 7.0 (%).Trend:Decrease 2.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.86 (%).Trend:Decrease 30.57% than previous quarter

Overall: decreasing (-32.59%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.43 (USD).Trend:Increase 112.94% than previous quarter
Year 2022 Quarter 3: Earning Per Share 7.4 (USD).Trend:Increase 36.28% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 91.22% than previous quarter

Overall: decreasing (-88.03%). Fluctuation: **Significant** (high variation).



Financial analysis of Q2 2022 to Q1 2023 reveals a largely negative trend.  Liabilities on revenue decreased (-20.39%), while current assets also decreased (-6.64%). Cost efficiency shows decreasing retained earnings to revenue (-34.8%) with neutral fluctuations. SG&A expense ratio displays a decrease (-44.6%), indicating significant fluctuations. Investment efficiency demonstrates decreasing retained earnings on assets (-32.59%) and earning per share significantly declined (-88.03%).