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 50600000000.0 (%).Trend:Increase 8.63% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51610000000.0 (%).Trend:Increase 2.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59410000000.0 (%).Trend:Increase 15.11% than previous quarter

Overall: increasing (17.41%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 44180000000.0 (%).Trend:Decrease 33.13% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 42400000000.0 (%).Trend:Decrease 4.03% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 33970000000.0 (%).Trend:Decrease 19.88% than previous quarter

Overall: decreasing (-23.11%). 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 -118040000000.0 (%).Trend:Increase 0.31% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -119110000000.0 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -126420000000.0 (%).Trend:Increase 6.14% than previous quarter

Overall: decreasing (7.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20530000000.0 (%).Trend:Increase 108.64% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31180000000.0 (%).Trend:Increase 51.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10790000000.0 (%).Trend:Decrease 65.39% than previous quarter

Overall: decreasing (-47.44%). 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 -19.98 (%).Trend:Decrease 0.79% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -20.17 (%).Trend:Increase 0.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -20.93 (%).Trend:Increase 3.77% than previous quarter

Overall: decreasing (4.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows liabilities on revenue increasing steadily from Q2 2022 to Q1 2023 (17.41%), with little fluctuation.  Current assets on revenue are decreasing (-23.11%) and display moderate variation.  Cost efficiency shows a decreasing trend in the ratio of retained earnings to revenue (7.1%) with high volatility.  The SG&A expense ratio is decreasing (-47.44%)  but displays significant quarter-to-quarter fluctuations.  Investment efficiency shows a continued decrease (-4.75%) in retained earnings on assets with significant fluctuation.  Further investigation is needed into the cause of the significant fluctuations in cost efficiency metrics.