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 54901000000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56316000000.0 (%).Trend:Increase 2.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 54353000000.0 (%).Trend:Decrease 3.49% than previous quarter

Overall: decreasing (-1.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 96838000000.0 (%).Trend:Decrease 3.86% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 92824800000.0 (%).Trend:Decrease 4.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 88500100000.0 (%).Trend:Decrease 4.66% than previous quarter

Overall: decreasing (-8.61%). 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 -129381200000.0 (%).Trend:Increase 0.71% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -128657400000.0 (%).Trend:Decrease 0.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -130749100000.0 (%).Trend:Increase 1.63% than previous quarter

Overall: decreasing (1.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11035900000.0 (%).Trend:Increase 96.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15277500000.0 (%).Trend:Increase 38.43% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5174500000.0 (%).Trend:Decrease 66.13% than previous quarter

Overall: decreasing (-53.11%). 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 -71.85 (%).Trend:Increase 5.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -73.41 (%).Trend:Increase 2.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -78.41 (%).Trend:Increase 6.81% than previous quarter

Overall: decreasing (9.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 29.79% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.5 (USD).Trend:Decrease 18.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 68.0% than previous quarter

Overall: increasing (-73.77%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show financial performance with considerable fluctuation.  Working capital efficiency reveals a mostly stable, negative trend in both liabilities and current assets on revenue.  Cost efficiency exhibits significant instability, particularly with the SG&A expense ratio, showing a substantial decrease in Q1 2023. Investment efficiency demonstrates a continual negative trend in retained earnings on assets. Earnings per share show substantial swings, with a marked increase in Q1 2023.