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 22723000000.0 (%).Trend:Decrease 4.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28859100000.0 (%).Trend:Increase 27.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 33576200000.0 (%).Trend:Increase 16.35% than previous quarter

Overall: increasing (47.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 37051000000.0 (%).Trend:Decrease 21.17% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 21220500000.0 (%).Trend:Decrease 42.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 21810700000.0 (%).Trend:Increase 2.78% than previous quarter

Overall: decreasing (-41.13%). 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 1314400000.0 (%).Trend:Decrease 64.42% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3184300000.0 (%).Trend:Increase 142.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 7332700000.0 (%).Trend:Increase 130.28% than previous quarter

Overall: increasing (457.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17648900000.0 (%).Trend:Increase 104.52% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26805900000.0 (%).Trend:Increase 51.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9250500000.0 (%).Trend:Decrease 65.49% than previous quarter

Overall: decreasing (-47.59%). 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 0.43 (%).Trend:Decrease 62.61% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 0.99 (%).Trend:Increase 130.23% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 2.08 (%).Trend:Increase 110.1% than previous quarter

Overall: increasing (383.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 reveal a pattern of increasing liabilities on revenue, albeit with some quarter-to-quarter fluctuations.  Current assets on revenue are consistently decreasing, signaling potential challenges in short-term liquidity.  Cost efficiency, measured by the ratio of retained earnings to revenue and the SG&A expense ratio, demonstrates considerable fluctuations, with notable increases in certain areas but also large decreases in others.  Invest efficiency shows a clear overall upward trend in retained earnings on assets, but also substantial quarter-to-quarter variations.