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 1490700000.0 (%).Trend:Increase 44.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1568300000.0 (%).Trend:Increase 5.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1346000000.0 (%).Trend:Decrease 14.17% than previous quarter

Overall: decreasing (-9.71%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 10749700000.0 (%).Trend:Decrease 12.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 8440100000.0 (%).Trend:Decrease 21.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7345200000.0 (%).Trend:Decrease 12.97% than previous quarter

Overall: decreasing (-31.67%). 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 -19107900000.0 (%).Trend:Increase 12.93% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -22950000000.0 (%).Trend:Increase 20.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -25240000000.0 (%).Trend:Increase 9.98% than previous quarter

Overall: decreasing (32.09%). 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 -164.38 (%).Trend:Increase 26.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -238.32 (%).Trend:Increase 44.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -283.67 (%).Trend:Increase 19.03% than previous quarter

Overall: decreasing (72.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.28 (USD).Trend:Increase 55.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 142.86% than previous quarter

Overall: increasing (-39.29%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal a mixed performance. Liabilities on revenue show a decrease overall, with little fluctuation.  Current assets on revenue exhibit a substantial decrease.  The ratio of retained earnings to revenue continues a downward trend with significant fluctuation.  Investment efficiency, measured by retained earnings on assets, also shows a substantial decrease, again with significant fluctuation. Earnings per share show an overall increasing trend with high volatility.  These findings require further investigation into the underlying causes.