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 21949000000.0 (%).Trend:Increase 11.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20492100000.0 (%).Trend:Decrease 6.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18878300000.0 (%).Trend:Decrease 7.88% than previous quarter

Overall: decreasing (-13.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 28140200000.0 (%).Trend:Increase 2.71% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 27546500000.0 (%).Trend:Decrease 2.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 26957000000.0 (%).Trend:Decrease 2.14% than previous quarter

Overall: decreasing (-4.2%). 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 29277800000.0 (%).Trend:Decrease 8.24% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 28835500000.0 (%).Trend:Decrease 1.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 26290200000.0 (%).Trend:Decrease 8.83% than previous quarter

Overall: decreasing (-10.2%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5806900000.0 (%).Trend:Increase 105.61% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8569500000.0 (%).Trend:Increase 47.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2933700000.0 (%).Trend:Decrease 65.77% than previous quarter

Overall: decreasing (-49.48%). 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 29.43 (%).Trend:Decrease 9.33% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 29.32 (%).Trend:Decrease 0.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.89 (%).Trend:Decrease 8.29% than previous quarter

Overall: decreasing (-8.63%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2022 to Q1 2023 indicate a consistent downward trend in several key metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue are all decreasing, suggesting a weakening financial position.  However, the Selling, General, and Administrative (SG&A) expense ratio displays significant fluctuations, with a substantial decrease in Q1 2023.  Investment efficiency is also trending downwards.  These trends suggest possible issues with both cost control and revenue generation.