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 59100000000.0 (%).Trend:Increase 7.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58730000000.0 (%).Trend:Decrease 0.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 72510000000.0 (%).Trend:Increase 23.46% than previous quarter

Overall: increasing (22.69%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 100350000000.0 (%).Trend:Decrease 2.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 91760000000.0 (%).Trend:Decrease 8.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95290000000.0 (%).Trend:Increase 3.85% than previous quarter

Overall: decreasing (-5.04%). Fluctuation: **Little** (low 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 92020000000.0 (%).Trend:Decrease 3.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 87280000000.0 (%).Trend:Decrease 5.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 87550000000.0 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (-4.86%). Fluctuation: **Little** (low 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 39.68 (%).Trend:Decrease 3.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.91 (%).Trend:Increase 0.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.02 (%).Trend:Decrease 4.74% than previous quarter

Overall: decreasing (-4.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 266.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.1 (USD).Trend:Decrease 300.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.07 (USD).Trend:Decrease 170.0% than previous quarter

Overall: increasing (40.0%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 to Q2 2023 shows a mixed picture. Liabilities on revenue are increasing (22.69%) with moderate variation.  Current assets on revenue show a slight downward trend (-5.04%).  Cost efficiency (ratio of retained earnings to revenue) continues its negative trend (-4.86%) with little variation.   Investment efficiency decreases (-4.18%) with little fluctuation.  Earnings per share are showing considerable volatility, with an overall positive trend.