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 902000000000.0 (%).Trend:Increase 0.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 868300000000.0 (%).Trend:Decrease 3.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 863500000000.0 (%).Trend:Decrease 0.55% than previous quarter

Overall: decreasing (-4.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 936800000000.0 (%).Trend:Increase 7.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 919600000000.0 (%).Trend:Decrease 1.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1066400000000.0 (%).Trend:Increase 15.96% than previous quarter

Overall: increasing (13.83%). Fluctuation: **Little** (low 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 -3336300000000.0 (%).Trend:Increase 3.75% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3292400000000.0 (%).Trend:Decrease 1.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -3253000000000.0 (%).Trend:Decrease 1.2% than previous quarter

Overall: increasing (-2.5%). 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 -107.24 (%).Trend:Increase 3.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -101.46 (%).Trend:Decrease 5.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -95.49 (%).Trend:Decrease 5.88% than previous quarter

Overall: increasing (-10.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -4.96 (USD).Trend:Increase 13.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 98.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 250.0% than previous quarter

Overall: increasing (-102.42%). Fluctuation: **Significant** (high variation).



Analysis of the provided financial statements reveals a mixed picture. Working capital efficiency shows liabilities decreasing while current assets are increasing.  Cost efficiency, however, exhibits significant fluctuations in the ratio of retained earnings to revenue.  Investment efficiency also shows considerable volatility, with decreasing retained earnings on assets.  Earnings per share have experienced a large decrease.  Further analysis, including historical data and industry benchmarks, would provide a more comprehensive understanding of the financial health of the entity.