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 3930900000.0 (%).Trend:Increase 29.02% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 5274700000.0 (%).Trend:Increase 34.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 6021600000.0 (%).Trend:Increase 14.16% than previous quarter

Overall: increasing (53.19%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 36975900000.0 (%).Trend:Increase 1.66% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84067400000.0 (%).Trend:Increase 127.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131031700000.0 (%).Trend:Increase 55.87% than previous quarter

Overall: increasing (254.37%). Fluctuation: **Significant** (high 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 -44407600000.0 (%).Trend:Increase 15.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -58258800000.0 (%).Trend:Increase 31.19% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -65092700000.0 (%).Trend:Increase 11.73% than previous quarter

Overall: decreasing (46.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -107.77 (%).Trend:Increase 14.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -57.79 (%).Trend:Decrease 46.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -43.31 (%).Trend:Decrease 25.06% than previous quarter

Overall: increasing (-59.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.42 (USD).Trend:Increase 63.51% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.7 (USD).Trend:Decrease 71.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.4 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-42.15%). Fluctuation: **Significant** (high variation).



Financial statement analysis from Q3 2022 to Q2 2023 reveals several key trends. Liabilities on revenue are consistently increasing, showing a moderate fluctuation, while current assets on revenue exhibit a significant increase with high variation. Cost efficiency, measured by the ratio of retained earnings to revenue, is decreasing significantly.  Investment efficiency, as measured by retained earnings on assets and earnings per share, also displays significant fluctuations, with earnings per share consistently decreasing.