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 1842996400.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1508185700.0 (%).Trend:Decrease 18.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4352803500.0 (%).Trend:Increase 188.61% than previous quarter

Overall: increasing (136.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3751338500.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 6167597100.0 (%).Trend:Increase 64.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5305212700.0 (%).Trend:Decrease 13.98% than previous quarter

Overall: increasing (41.42%). 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 -39459049300.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -42759803100.0 (%).Trend:Increase 8.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43425231700.0 (%).Trend:Increase 1.56% than previous quarter

Overall: decreasing (10.05%). 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 -1022.58 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -682.1 (%).Trend:Decrease 33.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -803.81 (%).Trend:Increase 17.84% than previous quarter

Overall: increasing (-21.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial review reveals significant fluctuations in various key metrics across three quarters.  Liabilities on revenue increased dramatically in Q2 2023.  Current assets on revenue, while generally increasing, show substantial variations.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, declined overall.  Investment efficiency, as measured by retained earnings on assets, exhibited considerable quarter-to-quarter volatility.