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 7904500000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 7758100000.0 (%).Trend:Decrease 1.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 9695300000.0 (%).Trend:Increase 24.97% than previous quarter

Overall: increasing (22.66%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 17051900000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 16741100000.0 (%).Trend:Decrease 1.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 17625900000.0 (%).Trend:Increase 5.29% than previous quarter

Overall: increasing (3.37%). 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 13903700000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 13183600000.0 (%).Trend:Decrease 5.18% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12038200000.0 (%).Trend:Decrease 8.69% than previous quarter

Overall: decreasing (-13.42%). Fluctuation: **Little** (low 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 44.58 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.01 (%).Trend:Decrease 1.28% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.94 (%).Trend:Decrease 13.79% than previous quarter

Overall: decreasing (-14.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.1 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.28 (USD).Trend:Increase 180.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.21 (USD).Trend:Decrease 25.0% than previous quarter

Overall: decreasing (110.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2022-Q1 2023 reveals increasing trends in Liabilities on Revenue (22.66%) and Current Assets on Revenue (3.37%), while Ratio of Retained Earnings to Revenue (-13.42%) and Retained Earning on Assets (-14.89%) decreased.  Earning Per Share shows a significant decrease (110%), with high fluctuation.  Data errors and outliers require exclusion.