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 13975800000.0 (%).Trend:Decrease 8.86% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 11948000000.0 (%).Trend:Decrease 14.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 13206400000.0 (%).Trend:Increase 10.53% than previous quarter

Overall: decreasing (-5.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 45048400000.0 (%).Trend:Increase 6.49% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 23674400000.0 (%).Trend:Decrease 47.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 25384400000.0 (%).Trend:Increase 7.22% than previous quarter

Overall: decreasing (-43.65%). 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 43077200000.0 (%).Trend:Increase 10.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 18183700000.0 (%).Trend:Decrease 57.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 25163500000.0 (%).Trend:Increase 38.38% than previous quarter

Overall: decreasing (-41.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10436700000.0 (%).Trend:Increase 91.7% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15747000000.0 (%).Trend:Increase 50.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5292300000.0 (%).Trend:Decrease 66.39% than previous quarter

Overall: decreasing (-49.29%). 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 67.79 (%).Trend:Increase 6.09% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 42.46 (%).Trend:Decrease 37.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.24 (%).Trend:Increase 30.1% than previous quarter

Overall: decreasing (-18.51%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 98.28% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.33 (USD).Trend:Increase 33.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 71.43% than previous quarter

Overall: decreasing (-62.0%). Fluctuation: **Significant** (high variation).



Financial statement responses from Q2 2022 to Q1 2023 show declining trends in working capital efficiency, cost efficiency, and earnings per share. Liabilities on revenue are decreasing slightly but fluctuating, while current assets on revenue are decreasing significantly.  The ratio of retained earnings to revenue and SG&A expense ratio are declining significantly. Retained earnings on assets show moderate fluctuation. The volatile earnings per share present significant concerns.