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 4949400000.0 (%).Trend:Increase 41.76% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 3775300000.0 (%).Trend:Decrease 23.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4191000000.0 (%).Trend:Increase 11.01% than previous quarter

Overall: decreasing (-15.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65728700000.0 (%).Trend:Increase 92.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 53765700000.0 (%).Trend:Decrease 18.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48390100000.0 (%).Trend:Decrease 10.0% than previous quarter

Overall: decreasing (-26.38%). 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 -49580000000.0 (%).Trend:Increase 17.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -64340000000.0 (%).Trend:Increase 29.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -72130000000.0 (%).Trend:Increase 12.11% than previous quarter

Overall: decreasing (45.48%). 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 -72.75 (%).Trend:Decrease 37.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -113.04 (%).Trend:Increase 55.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -139.43 (%).Trend:Increase 23.35% than previous quarter

Overall: decreasing (91.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 reveals declining trends in liabilities to revenue (-15.32%), current assets to revenue (-26.38%), and the ratio of retained earnings to revenue (-45.48%).  Retained earnings on assets also decreased significantly (-91.66%). Fluctuations are moderate to significant.   Additional analysis is needed to understand the underlying causes.