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 15876000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17551000000.0 (%).Trend:Increase 10.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 17268400000.0 (%).Trend:Decrease 1.61% than previous quarter

Overall: increasing (8.77%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 95217900000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 122766500000.0 (%).Trend:Increase 28.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 90034400000.0 (%).Trend:Decrease 26.66% than previous quarter

Overall: decreasing (-5.44%). Fluctuation: **Neutral** (moderate 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 -154114900000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -167431200000.0 (%).Trend:Increase 8.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -196251800000.0 (%).Trend:Increase 17.21% than previous quarter

Overall: decreasing (27.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11574700000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17335400000.0 (%).Trend:Increase 49.77% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7095000000.0 (%).Trend:Decrease 59.07% than previous quarter

Overall: decreasing (-38.7%). 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 -129.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -114.81 (%).Trend:Decrease 11.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -160.81 (%).Trend:Increase 40.07% than previous quarter

Overall: decreasing (24.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -4.47 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -6.0 (USD).Trend:Increase 34.23% than previous quarter
Year 2023 Quarter 1: Earning Per Share -2.0 (USD).Trend:Decrease 66.67% than previous quarter

Overall: increasing (-55.26%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2022 to Q1 2023 data shows increasing liabilities on revenue (8.77%), decreasing current assets on revenue (-5.44%), significantly decreasing retained earnings on revenue (-27.34%), significantly decreasing SG&A expense ratio (-38.7%), significantly decreasing retained earnings on assets (-24.43%), and significantly increasing (in negative value) earnings per share (-55.26%).  Significant fluctuations warrant further investigation.