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 382930000000.0 (%).Trend:Decrease 9.45% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.13 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.89 (%).Trend:Decrease 50.92% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 402950000000.0 (%).Trend:Decrease 11.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 81.21 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39.36 (%).Trend:Decrease 51.53% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high 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 73180000000.0 (%).Trend:Decrease 2.82% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 14.2 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 6.38 (%).Trend:Decrease 55.07% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24200000000.0 (%).Trend:Increase 34.74% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.82 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.81 (%).Trend:Decrease 0.55% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).


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 8.72 (%).Trend:Increase 3.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.16 (%).Trend:Decrease 17.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.67 (%).Trend:Decrease 6.84% than previous quarter

Overall: decreasing (-23.51%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.26 (USD).Trend:Increase 2.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.96 (USD).Trend:Decrease 81.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.84 (USD).Trend:Decrease 12.5% than previous quarter

Overall: decreasing (-84.03%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a significant decline in several key metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all experienced 100% decreases between quarters, indicative of significant financial pressures.  SG&A expense ratio shows a major decrease.  Investment efficiency shows a slight decrease in retained earnings on assets (-23.51%), with moderate fluctuation. Earnings per share displays a large decrease with significant variation.