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 59684700000.0 (%).Trend:Increase 12.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 61451200000.0 (%).Trend:Increase 2.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50556200000.0 (%).Trend:Decrease 17.73% than previous quarter

Overall: decreasing (-15.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 54028600000.0 (%).Trend:Increase 9.02% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54026600000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 52487700000.0 (%).Trend:Decrease 2.85% than previous quarter

Overall: decreasing (-2.85%). 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 -146654300000.0 (%).Trend:Decrease 4.76% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -133795000000.0 (%).Trend:Decrease 8.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -104066600000.0 (%).Trend:Decrease 22.22% than previous quarter

Overall: increasing (-29.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31237400000.0 (%).Trend:Increase 107.96% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44531900000.0 (%).Trend:Increase 42.56% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15089200000.0 (%).Trend:Decrease 66.12% than previous quarter

Overall: decreasing (-51.7%). 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 -24.53 (%).Trend:Decrease 6.69% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -23.03 (%).Trend:Decrease 6.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -18.55 (%).Trend:Decrease 19.45% than previous quarter

Overall: increasing (-24.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 143.48% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 78.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (78.57%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2022 to Q1 2023 shows a mixed performance. Liabilities and current assets on revenue decreased, indicating a potential stabilization of working capital efficiency.  Cost efficiency, however, continues to show substantial fluctuation. The ratio of retained earnings to revenue declined significantly (-29.04%), while SG&A expenses decreased significantly (-51.7%).  Investment efficiency also shows substantial decline (-24.38%). Earnings per share increased, albeit with variability (78.57%). The high volatility in cost efficiency requires careful attention.