Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 52970000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46110000000.0 (%).Trend:Decrease 12.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 50220000000.0 (%).Trend:Increase 8.91% than previous quarter

Overall: decreasing (-5.19%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 68380000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 69520000000.0 (%).Trend:Increase 1.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 65340000000.0 (%).Trend:Decrease 6.01% than previous quarter

Overall: decreasing (-4.45%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -14290000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -14650000000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -16850000000.0 (%).Trend:Increase 15.02% than previous quarter

Overall: decreasing (17.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39950000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13760000000.0 (%).Trend:Decrease 65.56% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27640000000.0 (%).Trend:Increase 100.87% than previous quarter

Overall: decreasing (-30.81%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -4.31 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -4.4 (%).Trend:Increase 2.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.14 (%).Trend:Increase 16.82% than previous quarter

Overall: decreasing (19.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.01 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.2 (USD).Trend:Increase 1900.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.44 (USD).Trend:Increase 120.0% than previous quarter

Overall: decreasing (4300.0%). Fluctuation: **Significant** (high variation).



Financial data for three quarters (Q3 2022 to Q2 2023) is analyzed, showing quarterly figures for Liabilities on Revenue, Current assets on Revenue, Cost Efficiency, Ratio of Retained Earnings to Revenue, Selling, General & Administrative (SG&A) Expense Ratio, Invest Efficiency, Retained Earning on Assets and Earning Per Share.  Overall trends show decreasing values across all categories, with significant fluctuations seen in several metrics.