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 278000000000.0 (%).Trend:Decrease 0.88% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 293540000000.0 (%).Trend:Increase 5.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 378080000000.0 (%).Trend:Increase 28.8% than previous quarter

Overall: increasing (36.0%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 313130000000.0 (%).Trend:Decrease 3.64% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 307500000000.0 (%).Trend:Decrease 1.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 315300000000.0 (%).Trend:Increase 2.54% than previous quarter

Overall: increasing (0.69%). 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 532020000000.0 (%).Trend:Increase 7.61% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 567280000000.0 (%).Trend:Increase 6.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 391060000000.0 (%).Trend:Decrease 31.06% than previous quarter

Overall: decreasing (-26.5%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 149620000000.0 (%).Trend:Increase 101.81% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 225940000000.0 (%).Trend:Increase 51.01% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 78270000000.0 (%).Trend:Decrease 65.36% than previous quarter

Overall: decreasing (-47.69%). 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 57.16 (%).Trend:Increase 8.2% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 60.25 (%).Trend:Increase 5.41% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.74 (%).Trend:Decrease 37.36% than previous quarter

Overall: decreasing (-33.97%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 12.33 (USD).Trend:Increase 111.49% than previous quarter
Year 2022 Quarter 3: Earning Per Share 18.65 (USD).Trend:Increase 51.26% than previous quarter
Year 2023 Quarter 1: Earning Per Share 6.12 (USD).Trend:Decrease 67.18% than previous quarter

Overall: decreasing (-50.36%). Fluctuation: **Significant** (high variation).



From Q2 2022 to Q1 2023, liabilities on revenue increased significantly (36%), while current assets showed a small increase (0.69%).  Retained earnings to revenue decreased considerably (-26.5%), indicating a potential concern. SG&A expenses decreased substantially (-47.69%), but retained earnings on assets also declined sharply (-33.97%), as did earnings per share (-50.36%). Significant fluctuation was seen in SG&A and EPS.