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 16367200000.0 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18280500000.0 (%).Trend:Increase 11.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18200600000.0 (%).Trend:Decrease 0.44% than previous quarter

Overall: increasing (11.2%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 70879200000.0 (%).Trend:Increase 7.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 75504500000.0 (%).Trend:Increase 6.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 87880500000.0 (%).Trend:Increase 16.39% than previous quarter

Overall: increasing (23.99%). 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 36472000000.0 (%).Trend:Decrease 0.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 36885900000.0 (%).Trend:Increase 1.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 37143900000.0 (%).Trend:Increase 0.7% than previous quarter

Overall: increasing (1.84%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7376600000.0 (%).Trend:Increase 99.6% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11302700000.0 (%).Trend:Increase 53.22% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3894300000.0 (%).Trend:Decrease 65.55% than previous quarter

Overall: decreasing (-47.21%). 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 16.35 (%).Trend:Decrease 12.52% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 16.32 (%).Trend:Decrease 0.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 15.81 (%).Trend:Decrease 3.12% than previous quarter

Overall: decreasing (-3.3%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 show mixed results.  Working capital efficiency, measured by liabilities and current assets, is increasing (11.2% and 23.99% respectively) with little fluctuation. Cost efficiency, as measured by the ratio of retained earnings to revenue, is also improving (1.84%), with minimal variation.  However, the SG&A expense ratio exhibits substantial volatility, decreasing significantly (-47.21%) after periods of large increases, which might indicate unstable operational performance. Investment efficiency shows a decline in retained earnings on assets (-3.3%), with little fluctuation.  More detailed analysis of SG&A is recommended.