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 47562500000.0 (%).Trend:Increase 6.55% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56741300000.0 (%).Trend:Increase 19.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53397200000.0 (%).Trend:Decrease 5.89% than previous quarter

Overall: increasing (12.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 82956600000.0 (%).Trend:Increase 7.15% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 96055100000.0 (%).Trend:Increase 15.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 98534300000.0 (%).Trend:Increase 2.58% than previous quarter

Overall: increasing (18.78%). 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 53954700000.0 (%).Trend:Increase 6.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 48360100000.0 (%).Trend:Decrease 10.37% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 53018500000.0 (%).Trend:Increase 9.63% than previous quarter

Overall: decreasing (-1.74%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14327900000.0 (%).Trend:Increase 108.33% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22015300000.0 (%).Trend:Increase 53.65% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7676700000.0 (%).Trend:Decrease 65.13% than previous quarter

Overall: decreasing (-46.42%). 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 47.33 (%).Trend:Increase 0.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 38.53 (%).Trend:Decrease 18.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 42.21 (%).Trend:Increase 9.55% than previous quarter

Overall: decreasing (-10.82%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 4.12 (USD).Trend:Increase 134.09% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.05 (USD).Trend:Decrease 25.97% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.84 (USD).Trend:Decrease 72.46% than previous quarter

Overall: decreasing (-79.61%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2022-Q1 2023, liabilities on revenue increased 12.27% with low variation, while current assets on revenue rose 18.78% with low fluctuation.  The ratio of retained earnings to revenue showed a slight decrease (-1.74%) with low variation.  However, the SG&A expense ratio decreased dramatically (-46.42%), demonstrating high variation. Retained earnings on assets decreased (-10.82%) with moderate fluctuation, while earnings per share saw a sharp decline (-79.61%), showing significant variation.