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 show decreasing trends in key financial metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all show consistent decreases.  However, the Selling, General, and Administrative (SG&A) expense ratio shows a significant, cyclical pattern of increases and decreases. Investment efficiency exhibits a consistent decline in retained earnings on assets.  These findings highlight potentially weak cost management practices and declining profitability.