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 14459900000.0 (%).Trend:Increase 2.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 12520000000.0 (%).Trend:Decrease 13.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13160400000.0 (%).Trend:Increase 5.12% than previous quarter

Overall: decreasing (-8.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 63718000000.0 (%).Trend:Increase 9.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 66164000000.0 (%).Trend:Increase 3.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 50514200000.0 (%).Trend:Decrease 23.65% than previous quarter

Overall: decreasing (-20.72%). 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 -65501100000.0 (%).Trend:Increase 10.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -74635100000.0 (%).Trend:Increase 13.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -75705500000.0 (%).Trend:Increase 1.43% than previous quarter

Overall: decreasing (15.58%). 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 -34.35 (%).Trend:Increase 12.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -40.07 (%).Trend:Increase 16.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -45.68 (%).Trend:Increase 14.0% than previous quarter

Overall: decreasing (32.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 49.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.36 (USD).Trend:Decrease 64.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.44 (USD).Trend:Increase 22.22% than previous quarter

Overall: increasing (-56.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals a decrease in liabilities on revenue (-8.99%) but a decrease in current assets on revenue (-20.72%). The ratio of retained earnings to revenue decreased by 15.58% with significant fluctuation.  Investment efficiency shows a substantial decrease (32.98%) in retained earnings on assets, and earnings per share increased (-56.0%), both exhibiting significant fluctuations.