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 9892000000.0 (%).Trend:Increase 17.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 9834800000.0 (%).Trend:Decrease 0.58% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9970600000.0 (%).Trend:Increase 1.38% than previous quarter

Overall: increasing (0.79%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 15711200000.0 (%).Trend:Decrease 26.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 33128400000.0 (%).Trend:Increase 110.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 30159500000.0 (%).Trend:Decrease 8.96% than previous quarter

Overall: increasing (91.96%). 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 -87680000000.0 (%).Trend:Increase 10.21% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -104000000000.0 (%).Trend:Increase 18.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -112500000000.0 (%).Trend:Increase 8.17% than previous quarter

Overall: decreasing (28.31%). 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 -552.68 (%).Trend:Increase 50.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -312.83 (%).Trend:Decrease 43.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -371.95 (%).Trend:Increase 18.9% than previous quarter

Overall: increasing (-32.7%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -12.0 (USD).Trend:Increase 60.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -4.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share -8.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-33.33%). Fluctuation: **Significant** (high variation).



The financial data covering Q3 2022 to Q2 2023 shows mixed results. Liabilities on revenue increased slightly with low variation, while current assets on revenue showed a substantial increase but with significant volatility.  Ratio of retained earnings to revenue decreased markedly and fluctuated greatly.  Similarly, retained earnings on assets and earnings per share exhibited negative trends with high volatility.  These findings suggest areas needing immediate attention.