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 367100000.0 (%).Trend:Decrease 41.62% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 365600000.0 (%).Trend:Decrease 0.41% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 676700000.0 (%).Trend:Increase 85.09% than previous quarter

Overall: increasing (84.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 2788500000.0 (%).Trend:Increase 7.15% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 3035800000.0 (%).Trend:Increase 8.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2007600000.0 (%).Trend:Decrease 33.87% than previous quarter

Overall: decreasing (-28.0%). 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 -12503600000.0 (%).Trend:Decrease 2.5% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -12395700000.0 (%).Trend:Decrease 0.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -12497900000.0 (%).Trend:Increase 0.82% than previous quarter

Overall: increasing (-0.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 288800000.0 (%).Trend:Increase 81.41% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 410800000.0 (%).Trend:Increase 42.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 148800000.0 (%).Trend:Decrease 63.78% than previous quarter

Overall: decreasing (-48.48%). 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 -121.81 (%).Trend:Decrease 3.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -118.65 (%).Trend:Decrease 2.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -115.58 (%).Trend:Decrease 2.59% than previous quarter

Overall: increasing (-5.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.05 (USD).Trend:Increase 150.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.07 (USD).Trend:Increase 40.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 71.43% than previous quarter

Overall: decreasing (-60.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 indicate some significant changes. Liabilities on revenue are increasing, exhibiting substantial volatility.  Current assets on revenue show a decrease, contrasting with the consistent increase in prior periods. Cost efficiency (SG&A expense ratio) shows a substantial decrease, with significant quarter-to-quarter fluctuation. The ratio of retained earnings to revenue is increasing slightly but still has significant volatility.  Investment efficiency shows a slight overall increase in retained earnings on assets.  Earnings per share show a significant decrease in Q1 2023, reversing the significant increases in previous quarters.