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 70900000000.0 (%).Trend:Increase 27.38% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 70600000000.0 (%).Trend:Decrease 0.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 46440000000.0 (%).Trend:Decrease 34.22% than previous quarter

Overall: decreasing (-34.5%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 66000000000.0 (%).Trend:Increase 37.36% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72220000000.0 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 56970000000.0 (%).Trend:Decrease 21.12% than previous quarter

Overall: decreasing (-13.68%). 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 93260000000.0 (%).Trend:Increase 0.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 92920000000.0 (%).Trend:Decrease 0.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 95420000000.0 (%).Trend:Increase 2.69% than previous quarter

Overall: increasing (2.32%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 13.64 (%).Trend:Decrease 4.08% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 13.55 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.23 (%).Trend:Increase 5.02% than previous quarter

Overall: increasing (4.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.89 (USD).Trend:Increase 52.42% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 31.22% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.02 (USD).Trend:Decrease 58.87% than previous quarter

Overall: decreasing (-46.03%). Fluctuation: **Significant** (high variation).



Q2 2022 to Q1 2023 financial analysis indicates a decrease in working capital efficiency, with liabilities on revenue decreasing by 34.5% and current assets decreasing by 13.68%. Cost efficiency shows an increase in the ratio of retained earnings to revenue by 2.32%, and investment efficiency also shows an increase (4.33%). However, earnings per share decreased significantly by 46.03% overall.  Fluctuations are moderate in most aspects, but earnings per share show a high degree of variation.