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 9268600000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 8383700000.0 (%).Trend:Decrease 9.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7210800000.0 (%).Trend:Decrease 13.99% than previous quarter

Overall: decreasing (-22.2%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 62411700000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 54185900000.0 (%).Trend:Decrease 13.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48927100000.0 (%).Trend:Decrease 9.71% than previous quarter

Overall: decreasing (-21.61%). 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 -77730000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -87020000000.0 (%).Trend:Increase 11.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -92940000000.0 (%).Trend:Increase 6.8% than previous quarter

Overall: decreasing (19.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15879000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4232400000.0 (%).Trend:Decrease 73.35% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9628900000.0 (%).Trend:Increase 127.5% than previous quarter

Overall: decreasing (-39.36%). 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 -79.34 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -95.63 (%).Trend:Increase 20.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -108.84 (%).Trend:Increase 13.81% than previous quarter

Overall: decreasing (37.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.15 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.74 (USD).Trend:Decrease 76.51% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.78 (USD).Trend:Increase 140.54% than previous quarter

Overall: increasing (-43.49%). Fluctuation: **Significant** (high variation).



Over Q3 2022-Q2 2023, working capital efficiency improved with decreases in liabilities and current assets on revenue.  Cost efficiency metrics showed significant fluctuations, with decreases in retained earnings to revenue and SG&A expense ratio, but high variation.  Investment efficiency was significantly volatile: retained earnings on assets and earnings per share displayed substantial decreases.