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 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
Year 2023 Quarter 2: Liabilities on Revenue 586500000000.0 (%).Trend:Decrease 6.26% than previous quarter

Overall: decreasing (-12.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
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
Year 2023 Quarter 2: Current assets on Revenue 667800000000.0 (%).Trend:Decrease 2.48% than previous quarter

Overall: decreasing (-11.0%). 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 -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
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -421100000000.0 (%).Trend:Decrease 0.66% than previous quarter

Overall: increasing (-16.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
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
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 67300000000.0 (%).Trend:Increase 92.84% than previous quarter

Overall: decreasing (-38.43%). 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 -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
Year 2023 Quarter 2: Retained Earning on Assets -23.74 (%).Trend:Increase 4.44% than previous quarter

Overall: increasing (-6.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
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
Year 2023 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 27.27% than previous quarter

Overall: decreasing (-24.32%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show decreasing trends in liabilities and current assets relative to revenue, suggesting potential improvements in working capital efficiency. However, the ratio of retained earnings to revenue is declining significantly, indicating a possible issue in profitability.  SG&A expense ratio is also decreasing, but with significant fluctuations.  Retained earnings on assets show a slight upward trend, while earnings per share are declining.