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 24460000000.0 (%).Trend:Increase 2.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 28290000000.0 (%).Trend:Increase 15.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30690000000.0 (%).Trend:Increase 8.48% than previous quarter

Overall: increasing (25.47%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 130470000000.0 (%).Trend:Decrease 5.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 114820000000.0 (%).Trend:Decrease 12.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 105670000000.0 (%).Trend:Decrease 7.97% than previous quarter

Overall: decreasing (-19.01%). 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 -88250000000.0 (%).Trend:Increase 8.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -104730000000.0 (%).Trend:Increase 18.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -111390000000.0 (%).Trend:Increase 6.36% than previous quarter

Overall: decreasing (26.22%). 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 -66.11 (%).Trend:Increase 13.94% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -89.07 (%).Trend:Increase 34.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -102.81 (%).Trend:Increase 15.43% than previous quarter

Overall: decreasing (55.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.76 (USD).Trend:Increase 49.8% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.54 (USD).Trend:Decrease 59.04% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.78 (USD).Trend:Increase 80.52% than previous quarter

Overall: increasing (-26.06%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 data reveals a 25.47% increase in liabilities on revenue and a 19.01% decrease in current assets on revenue, both exhibiting moderate fluctuation.  Retained earnings to revenue significantly decreased (26.22%), and retained earnings on assets also decreased significantly (55.51%), both showing high variation. Earnings per share, despite significant fluctuation, show an overall increase of -26.06%.