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 1692500000.0 (%).Trend:Decrease 22.07% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2029300000.0 (%).Trend:Increase 19.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1586600000.0 (%).Trend:Decrease 21.82% than previous quarter

Overall: decreasing (-6.26%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 14750900000.0 (%).Trend:Decrease 13.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 19060400000.0 (%).Trend:Increase 29.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 16747500000.0 (%).Trend:Decrease 12.13% than previous quarter

Overall: increasing (13.54%). 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 -54758700000.0 (%).Trend:Increase 3.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -59280800000.0 (%).Trend:Increase 8.26% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -61743700000.0 (%).Trend:Increase 4.15% than previous quarter

Overall: decreasing (12.76%). 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 -296.84 (%).Trend:Increase 17.4% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -258.21 (%).Trend:Decrease 13.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -301.6 (%).Trend:Increase 16.8% than previous quarter

Overall: decreasing (1.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -9.42 (USD).Trend:Increase 1993.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.54 (USD).Trend:Decrease 83.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.79 (USD).Trend:Increase 81.17% than previous quarter

Overall: increasing (-70.38%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 data reveals a net decrease in liabilities on revenue (-6.26%) and a net increase in current assets on revenue (13.54%), both with moderate fluctuations.  However, retained earnings to revenue decreased significantly (-12.76%), and retained earnings on assets showed a slight decrease (-1.6%), both with high fluctuation.  Earnings per share showed a significant overall increase (-70.38%).