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 1941400000.0 (%).Trend:Increase 23.65% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 2274000000.0 (%).Trend:Increase 17.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2398000000.0 (%).Trend:Increase 5.45% than previous quarter

Overall: increasing (23.52%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 10332800000.0 (%).Trend:Increase 5.96% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 10940800000.0 (%).Trend:Increase 5.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 12101500000.0 (%).Trend:Increase 10.61% than previous quarter

Overall: increasing (17.12%). 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 10295000000.0 (%).Trend:Increase 0.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 10537400000.0 (%).Trend:Increase 2.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 11931300000.0 (%).Trend:Increase 13.23% than previous quarter

Overall: increasing (15.89%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1554100000.0 (%).Trend:Increase 111.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2398300000.0 (%).Trend:Increase 54.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 849000000.0 (%).Trend:Decrease 64.6% than previous quarter

Overall: decreasing (-45.37%). 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 78.35 (%).Trend:Decrease 3.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 76.86 (%).Trend:Decrease 1.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 78.7 (%).Trend:Increase 2.39% than previous quarter

Overall: increasing (0.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.24 (USD).Trend:Decrease 42.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.33 (USD).Trend:Increase 37.5% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 48.48% than previous quarter

Overall: decreasing (-29.17%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show increasing liabilities on revenue (23.52%), and current assets on revenue (17.12%). The ratio of retained earnings to revenue is also increasing (15.89%).  However, the selling, general, and administrative (SG&A) expense ratio shows a considerable decrease (-45.37%), while earnings per share (EPS) are declining (-29.17%).  The data reveals a complex financial picture with both positive and negative trends.