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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 305400000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 368400000.0 (%).Trend:Increase 20.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 361600000.0 (%).Trend:Decrease 1.85% than previous quarter

Overall: increasing (18.4%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 915200000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 715400000.0 (%).Trend:Decrease 21.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 465000000.0 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-49.19%). Fluctuation: **Significant** (high variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13450000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -13757600000.0 (%).Trend:Increase 2.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14750000000.0 (%).Trend:Increase 7.21% than previous quarter

Overall: decreasing (9.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 236700000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 349500000.0 (%).Trend:Increase 47.66% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 237100000.0 (%).Trend:Decrease 32.16% than previous quarter

Overall: increasing (0.17%). Fluctuation: **Neutral** (moderate variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -1193.86 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1498.81 (%).Trend:Increase 25.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2308.66 (%).Trend:Increase 54.03% than previous quarter

Overall: decreasing (93.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of the provided financial data shows a worrying trend across multiple key performance indicators (KPIs).  Working capital efficiency is declining with both liabilities and current assets on revenue showing fluctuating, negative trends. Cost efficiency is also declining, as evidenced by the negative trend in the retained earnings-to-revenue ratio.  SG&A expenses are also increasing and decreasing, with no clear upward or downward trend overall.  Finally, investment efficiency is significantly negative. These figures indicate that the company needs to address fundamental issues related to revenue generation, asset management and expense control, for example by making a change in the current strategies.