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 3501300000.0 (%).Trend:Increase 33.67% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 3693900000.0 (%).Trend:Increase 5.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 3782800000.0 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (8.04%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 6814300000.0 (%).Trend:Increase 33.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 5549300000.0 (%).Trend:Decrease 18.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5291500000.0 (%).Trend:Decrease 4.65% than previous quarter

Overall: decreasing (-22.35%). 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 -6128200000.0 (%).Trend:Decrease 3.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -6075400000.0 (%).Trend:Decrease 0.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -5756500000.0 (%).Trend:Decrease 5.25% than previous quarter

Overall: increasing (-6.07%). 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 -18.91 (%).Trend:Decrease 12.98% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -18.89 (%).Trend:Decrease 0.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -17.81 (%).Trend:Decrease 5.72% than previous quarter

Overall: increasing (-5.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2022 to Q2 2023, liabilities on revenue showed an 8.04% increase (low variation), while current assets on revenue decreased by 22.35% (moderate variation).  Significant fluctuation was observed in cost efficiency: retained earnings to revenue increased by -6.07%, and retained earnings on assets increased by -5.82%.