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 788600000.0 (%).Trend:Increase 21.38% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 951300000.0 (%).Trend:Increase 20.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1148600000.0 (%).Trend:Increase 20.74% than previous quarter

Overall: increasing (45.65%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 9180600000.0 (%).Trend:Increase 1.24% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 9172000000.0 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 8276100000.0 (%).Trend:Decrease 9.77% than previous quarter

Overall: decreasing (-9.85%). 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 -25164700000.0 (%).Trend:Increase 2.55% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -25723500000.0 (%).Trend:Increase 2.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -27180800000.0 (%).Trend:Increase 5.67% than previous quarter

Overall: decreasing (8.01%). Fluctuation: **Significant** (high 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 -245.11 (%).Trend:Increase 6.37% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -257.41 (%).Trend:Increase 5.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -293.46 (%).Trend:Increase 14.0% than previous quarter

Overall: decreasing (19.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 65.79% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 34.92% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 56.47% than previous quarter

Overall: decreasing (-41.27%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q1 2023 present a mixed picture. Liabilities on revenue continue their upward trend (45.65%) with moderate fluctuation.  Current assets on revenue, however, show a significant downward trend (-9.85%). Cost efficiency displays a negative trend in the ratio of retained earnings to revenue (8.01%), showing substantial volatility.  Investment efficiency likewise reveals a steep decline in retained earnings on assets (19.73%), demonstrating significant variation.  Earnings per share have decreased considerably (-41.27%), highlighting high volatility and requiring careful evaluation.