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 2080300000.0 (%).Trend:Decrease 32.73% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2372100000.0 (%).Trend:Increase 14.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 3016800000.0 (%).Trend:Increase 27.18% than previous quarter

Overall: increasing (45.02%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 35763100000.0 (%).Trend:Decrease 8.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 44151100000.0 (%).Trend:Increase 23.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40908000000.0 (%).Trend:Decrease 7.35% than previous quarter

Overall: increasing (14.39%). 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 -65384600000.0 (%).Trend:Increase 5.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -73416600000.0 (%).Trend:Increase 12.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -77878100000.0 (%).Trend:Increase 6.08% than previous quarter

Overall: decreasing (19.11%). 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 -181.78 (%).Trend:Increase 19.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -159.66 (%).Trend:Decrease 12.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -180.55 (%).Trend:Increase 13.08% than previous quarter

Overall: increasing (-0.68%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.84 (USD).Trend:Increase 47.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.59 (USD).Trend:Decrease 67.93% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.23 (USD).Trend:Increase 108.47% than previous quarter

Overall: increasing (-33.15%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022-Q2 2023 data reveals a 45.02% increase in liabilities on revenue and a 14.39% increase in current assets on revenue, both showing moderate fluctuations.  The ratio of retained earnings to revenue shows a significant decrease (-19.11%), while retained earnings on assets slightly increased (-0.68%), and both exhibit high variation. Earnings per share increased (-33.15%) with significant fluctuations.