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 16301400000.0 (%).Trend:Increase 13.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16283200000.0 (%).Trend:Decrease 0.11% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14512200000.0 (%).Trend:Decrease 10.88% than previous quarter

Overall: decreasing (-10.98%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 18115600000.0 (%).Trend:Increase 35.21% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 19148300000.0 (%).Trend:Increase 5.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 18782800000.0 (%).Trend:Decrease 1.91% than previous quarter

Overall: increasing (3.68%). 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 -20301300000.0 (%).Trend:Decrease 8.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -18034100000.0 (%).Trend:Decrease 11.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -16837200000.0 (%).Trend:Decrease 6.64% than previous quarter

Overall: increasing (-17.06%). Fluctuation: **Significant** (high 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 -14.81 (%).Trend:Decrease 12.31% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -12.89 (%).Trend:Decrease 12.96% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.86 (%).Trend:Decrease 7.99% than previous quarter

Overall: increasing (-19.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q2 2022 to Q1 2023 show decreasing liabilities on revenue (-10.98%) and increasing current assets on revenue (3.68%). Cost efficiency reflects a significant, though negative, increase in the ratio of retained earnings to revenue (-17.06%). Similarly, investment efficiency shows a notable, negative increase in retained earnings on assets (-19.92%). While working capital and current assets show relative stability, ongoing negative trends in cost and investment efficiency warrant closer scrutiny.