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 2611900000.0 (%).Trend:Increase 19.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2399900000.0 (%).Trend:Decrease 8.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1671300000.0 (%).Trend:Decrease 30.36% than previous quarter

Overall: decreasing (-36.01%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 14228900000.0 (%).Trend:Decrease 9.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 9691100000.0 (%).Trend:Decrease 31.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7048400000.0 (%).Trend:Decrease 27.27% than previous quarter

Overall: decreasing (-50.46%). 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 -41210000000.0 (%).Trend:Increase 7.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -46000000000.0 (%).Trend:Increase 11.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -48070000000.0 (%).Trend:Increase 4.5% than previous quarter

Overall: decreasing (16.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2080400000.0 (%).Trend:Increase 50.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 951500000.0 (%).Trend:Decrease 54.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1504800000.0 (%).Trend:Increase 58.15% than previous quarter

Overall: decreasing (-27.67%). 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 -286.69 (%).Trend:Increase 21.92% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -463.58 (%).Trend:Increase 61.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -664.34 (%).Trend:Increase 43.31% than previous quarter

Overall: decreasing (131.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 reveal a decrease (-36.01%) in liabilities on revenue, with moderate variation.  Current assets on revenue decreased significantly (-50.46%) with high variation.  Cost efficiency displays a considerable decrease (16.65%) in the ratio of retained earnings to revenue and a smaller but significant decrease (-27.67%) in SG&A expense ratio, both with high variation. Invest efficiency shows a substantial decrease (131.73%) in retained earnings on assets with significant variation.