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 840722400.0 (%).Trend:Increase 102.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 1705530500.0 (%).Trend:Increase 102.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1392360600.0 (%).Trend:Decrease 18.36% than previous quarter

Overall: increasing (65.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 15460957100.0 (%).Trend:Decrease 15.16% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 13315390000.0 (%).Trend:Decrease 13.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7744358600.0 (%).Trend:Decrease 41.84% than previous quarter

Overall: decreasing (-49.91%). 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 -18151255000.0 (%).Trend:Increase 3.15% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -18695267700.0 (%).Trend:Increase 3.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -19950804500.0 (%).Trend:Increase 6.72% than previous quarter

Overall: decreasing (9.91%). 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 -82.45 (%).Trend:Increase 3.85% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -83.95 (%).Trend:Increase 1.82% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -96.71 (%).Trend:Increase 15.2% than previous quarter

Overall: decreasing (17.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2022 to Q1 2023 show a mixed picture. Liabilities on revenue increased by 65.61%, with significant fluctuations.  Current assets on revenue decreased sharply (-49.91%). Cost efficiency, measured by the ratio of retained earnings to revenue, decreased (9.91%), also with high volatility. Investment efficiency declined (17.3%).  The data indicates considerable challenges in managing working capital and cost effectively, and potentially in investment strategies.