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 17131900000.0 (%).Trend:Increase 21.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 12340700000.0 (%).Trend:Decrease 27.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16944000000.0 (%).Trend:Increase 37.3% than previous quarter

Overall: decreasing (-1.1%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 44827500000.0 (%).Trend:Increase 0.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 31592600000.0 (%).Trend:Decrease 29.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 38548400000.0 (%).Trend:Increase 22.02% than previous quarter

Overall: decreasing (-14.01%). Fluctuation: **Neutral** (moderate 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 -128273800000.0 (%).Trend:Increase 7.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -141733700000.0 (%).Trend:Increase 10.49% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -146020600000.0 (%).Trend:Increase 3.02% than previous quarter

Overall: decreasing (13.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14486000000.0 (%).Trend:Increase 44.82% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4915300000.0 (%).Trend:Decrease 66.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9429700000.0 (%).Trend:Increase 91.84% than previous quarter

Overall: decreasing (-34.9%). 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 -232.84 (%).Trend:Increase 6.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -352.2 (%).Trend:Increase 51.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -310.95 (%).Trend:Decrease 11.71% than previous quarter

Overall: decreasing (33.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


The review of Q3 2022 to Q2 2023 financial data indicates a slight decrease in Liabilities on Revenue (-1.1%) and a moderate decrease in Current assets on Revenue (-14.01%).  However, significant decreases are observed in the Ratio of Retained Earnings to Revenue (-13.84%), the SG&A Expense Ratio (-34.9%), and Retained Earning on Assets (-33.55%).  These figures suggest areas requiring further attention and analysis.