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 54901000000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56316000000.0 (%).Trend:Increase 2.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 54353000000.0 (%).Trend:Decrease 3.49% than previous quarter

Overall: decreasing (-1.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 96838000000.0 (%).Trend:Decrease 3.86% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 92824800000.0 (%).Trend:Decrease 4.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 88500100000.0 (%).Trend:Decrease 4.66% than previous quarter

Overall: decreasing (-8.61%). 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 -129381200000.0 (%).Trend:Increase 0.71% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -128657400000.0 (%).Trend:Decrease 0.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -130749100000.0 (%).Trend:Increase 1.63% than previous quarter

Overall: decreasing (1.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11035900000.0 (%).Trend:Increase 96.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15277500000.0 (%).Trend:Increase 38.43% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5174500000.0 (%).Trend:Decrease 66.13% than previous quarter

Overall: decreasing (-53.11%). 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 -71.85 (%).Trend:Increase 5.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -73.41 (%).Trend:Increase 2.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -78.41 (%).Trend:Increase 6.81% than previous quarter

Overall: decreasing (9.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 29.79% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.5 (USD).Trend:Decrease 18.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 68.0% than previous quarter

Overall: increasing (-73.77%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 show a mixed financial picture with significant fluctuations. Working capital efficiency reveals a slightly downward trend for liabilities and current assets. Cost efficiency shows considerable volatility, with the selling, general, and administrative expense ratio decreasing sharply in the first quarter of 2023. Investment efficiency indicates a steady decline in retained earnings on assets, while earnings per share also show sizable variations.