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 13975800000.0 (%).Trend:Decrease 8.86% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 11948000000.0 (%).Trend:Decrease 14.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 13206400000.0 (%).Trend:Increase 10.53% than previous quarter

Overall: decreasing (-5.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 45048400000.0 (%).Trend:Increase 6.49% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 23674400000.0 (%).Trend:Decrease 47.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 25384400000.0 (%).Trend:Increase 7.22% than previous quarter

Overall: decreasing (-43.65%). Fluctuation: **Significant** (high 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 43077200000.0 (%).Trend:Increase 10.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 18183700000.0 (%).Trend:Decrease 57.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 25163500000.0 (%).Trend:Increase 38.38% than previous quarter

Overall: decreasing (-41.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10436700000.0 (%).Trend:Increase 91.7% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15747000000.0 (%).Trend:Increase 50.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5292300000.0 (%).Trend:Decrease 66.39% than previous quarter

Overall: decreasing (-49.29%). 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 67.79 (%).Trend:Increase 6.09% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 42.46 (%).Trend:Decrease 37.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.24 (%).Trend:Increase 30.1% than previous quarter

Overall: decreasing (-18.51%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 98.28% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.33 (USD).Trend:Increase 33.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 71.43% than previous quarter

Overall: decreasing (-62.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show a largely negative trend with substantial variation. Liabilities and current assets on revenue generally decrease but fluctuate. Cost efficiency (retained earnings to revenue and SG&A) exhibits considerable fluctuations and overall decreases. Investment efficiency shows a negative trend, and earnings per share are consistently decreasing with high variation. These results require further analysis to understand the causes and suggest appropriate corrective actions.