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 681900000000.0 (%).Trend:Decrease 7.93% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 672800000000.0 (%).Trend:Decrease 1.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 625700000000.0 (%).Trend:Decrease 7.0% than previous quarter

Overall: decreasing (-8.24%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 738400000000.0 (%).Trend:Decrease 2.08% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 750300000000.0 (%).Trend:Increase 1.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 684800000000.0 (%).Trend:Decrease 8.73% than previous quarter

Overall: decreasing (-7.26%). 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 -522500000000.0 (%).Trend:Increase 3.57% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -505800000000.0 (%).Trend:Decrease 3.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -423900000000.0 (%).Trend:Decrease 16.19% than previous quarter

Overall: increasing (-18.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75300000000.0 (%).Trend:Increase 96.61% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 109300000000.0 (%).Trend:Increase 45.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34900000000.0 (%).Trend:Decrease 68.07% than previous quarter

Overall: decreasing (-53.65%). 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 -25.98 (%).Trend:Increase 7.44% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -25.35 (%).Trend:Decrease 2.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -22.73 (%).Trend:Decrease 10.34% than previous quarter

Overall: increasing (-12.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.35 (USD).Trend:Decrease 67.89% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 111.43% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 40.54% than previous quarter

Overall: increasing (25.71%). Fluctuation: **Significant** (high variation).



Financial analysis of Q2 2022 to Q1 2023 shows a consistent decline in working capital efficiency, with liabilities and current assets on revenue both decreasing.  Cost efficiency metrics demonstrate substantial volatility, notably the declining ratio of retained earnings to revenue and the fluctuating SG&A expense ratio.  Investment efficiency and earnings per share also exhibit considerable quarter-to-quarter changes. The findings point to financial instability.