Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 863500000000.0 (%).Trend:Decrease 45.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 803100000000.0 (%).Trend:Decrease 6.99% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 809200000000.0 (%).Trend:Increase 0.76% than previous quarter

Overall: decreasing (-6.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 814500000000.0 (%).Trend:Decrease 45.25% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 734200000000.0 (%).Trend:Decrease 9.86% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 777700000000.0 (%).Trend:Increase 5.92% than previous quarter

Overall: decreasing (-4.52%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 402800000000.0 (%).Trend:Decrease 76.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 416100000000.0 (%).Trend:Increase 3.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 490700000000.0 (%).Trend:Increase 17.93% than previous quarter

Overall: increasing (21.82%). Fluctuation: **Neutral** (moderate variation).

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

Invest Efficiency
The data from Quater 1 in 2022 to Quater 1 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 4.35 (%).Trend:Decrease 65.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.51 (%).Trend:Increase 3.68% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.06 (%).Trend:Increase 12.2% than previous quarter

Overall: increasing (16.32%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2022 to Q1 2023 show a generally stable, albeit slightly decreasing trend in working capital efficiency (liabilities and current assets on revenue).  Cost efficiency, however, showed a notable improvement in the ratio of retained earnings to revenue.  Investment efficiency also showed a positive trend with retained earnings on assets increasing.  Fluctuations appear to be minimal (little) across most metrics.