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 333349500.0 (%).Trend:Decrease 35.36% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 401546300.0 (%).Trend:Increase 20.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 474194100.0 (%).Trend:Increase 18.09% than previous quarter

Overall: increasing (42.25%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 4186726100.0 (%).Trend:Decrease 15.81% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 3095533100.0 (%).Trend:Decrease 26.06% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2040433000.0 (%).Trend:Decrease 34.08% than previous quarter

Overall: decreasing (-51.26%). Fluctuation: **Significant** (high 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 -42697901800.0 (%).Trend:Increase 4.14% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -44643509400.0 (%).Trend:Increase 4.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -46275060200.0 (%).Trend:Increase 3.65% than previous quarter

Overall: decreasing (8.38%). Fluctuation: **Significant** (high 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 -612.84 (%).Trend:Increase 19.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -784.74 (%).Trend:Increase 28.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1038.54 (%).Trend:Increase 32.34% than previous quarter

Overall: decreasing (69.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2022 to Q1 2023 reveal a complex financial picture. Liabilities on revenue are increasing (42.25%) with neutral fluctuation, while current assets on revenue are decreasing significantly (51.26%), indicative of substantial negative trend.  The ratio of retained earnings to revenue is declining (8.38%) with notable fluctuation.  A significant decrease (69.46%) is also observed in retained earnings on assets, highlighting a considerable negative trend.  Further investigation into these figures is needed.