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 21253500000.0 (%).Trend:Increase 14.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 14359000000.0 (%).Trend:Decrease 32.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14014700000.0 (%).Trend:Decrease 2.4% than previous quarter

Overall: decreasing (-34.06%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 10989500000.0 (%).Trend:Increase 69.75% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 6143100000.0 (%).Trend:Decrease 44.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 5285500000.0 (%).Trend:Decrease 13.96% than previous quarter

Overall: decreasing (-51.9%). 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 28336400000.0 (%).Trend:Increase 3.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 28511300000.0 (%).Trend:Increase 0.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 26323900000.0 (%).Trend:Decrease 7.67% than previous quarter

Overall: decreasing (-7.1%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 24.12 (%).Trend:Increase 0.12% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 25.54 (%).Trend:Increase 5.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.27 (%).Trend:Decrease 1.06% than previous quarter

Overall: increasing (4.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.37 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.17 (USD).Trend:Decrease 54.05% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.59 (USD).Trend:Increase 247.06% than previous quarter

Overall: decreasing (59.46%). Fluctuation: **Significant** (high variation).



Financial statement data for Q2 2022 through Q1 2023 reveals mixed performance. Liabilities on revenue decreased significantly (–34.06%), though with moderate volatility. Current assets on revenue also experienced a considerable decrease (–51.9%), showing high volatility.  Cost efficiency, as reflected by the ratio of retained earnings to revenue, decreased by 7.1%, with little variation.  Investment efficiency, represented by retained earnings on assets, exhibited a modest increase (4.77%) and low volatility. Earnings per share decreased overall (–59.46%), indicating considerable fluctuation.