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 1998629400.0 (%).Trend:Decrease 11.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 4160000000.0 (%).Trend:Increase 108.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4128200000.0 (%).Trend:Decrease 0.76% than previous quarter

Overall: increasing (106.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2944867300.0 (%).Trend:Decrease 29.81% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 2118600000.0 (%).Trend:Decrease 28.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3290600000.0 (%).Trend:Increase 55.32% than previous quarter

Overall: increasing (11.74%). 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 -15375276000.0 (%).Trend:Increase 23.58% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -22508500000.0 (%).Trend:Increase 46.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -24354500000.0 (%).Trend:Increase 8.2% than previous quarter

Overall: decreasing (58.4%). 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 -37.4 (%).Trend:Increase 27.69% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -46.24 (%).Trend:Increase 23.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -45.82 (%).Trend:Decrease 0.91% than previous quarter

Overall: decreasing (22.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 data, Liabilities on Revenue increased by 106.55% with significant fluctuation. Current assets on Revenue increased by 11.74% with neutral fluctuation. However, the Ratio of Retained Earnings to Revenue decreased by 58.4% with significant fluctuation, indicating declining profitability. Retained Earning on Assets also decreased by 22.51% with significant fluctuation, suggesting declining investment efficiency. The combination of increasing liabilities and decreasing profitability warrants careful monitoring.