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 1255.3 (%).Trend:Increase 3.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1551100000.0 (%).Trend:Increase 123563988.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1342100000.0 (%).Trend:Decrease 13.47% than previous quarter

Overall: increasing (106914581.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2260.5 (%).Trend:Decrease 21.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2602200000.0 (%).Trend:Increase 115116024.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1558100000.0 (%).Trend:Decrease 40.12% than previous quarter

Overall: increasing (68927128.49%). 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 -17080.0 (%).Trend:Increase 4.27% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -19100000000.0 (%).Trend:Increase 111826597.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -19980000000.0 (%).Trend:Increase 4.61% than previous quarter

Overall: decreasing (116978822.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 898.2 (%).Trend:Increase 46.81% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 410700000.0 (%).Trend:Increase 45724682.9% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 723400000.0 (%).Trend:Increase 76.14% than previous quarter

Overall: increasing (80538755.49%). 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 -656.9 (%).Trend:Increase 29.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -656.27 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1076.16 (%).Trend:Increase 63.98% than previous quarter

Overall: decreasing (63.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show continued volatility in working capital. Liabilities on revenue increased substantially, followed by a decrease.  Current assets on revenue also displayed significant growth followed by substantial decreases. Cost efficiency, including the ratio of retained earnings to revenue and SG&A expense ratio, continues to exhibit a downward trend, with extremely high variation. Investment efficiency, represented by retained earnings on assets, also shows a decreasing trend. The provided data doesn't contain Earning Per Share, which is crucial for understanding profitability.