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 55632800000.0 (%).Trend:Decrease 20.68% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 67119200000.0 (%).Trend:Increase 20.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 69188200000.0 (%).Trend:Increase 3.08% than previous quarter

Overall: increasing (24.37%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 37197800000.0 (%).Trend:Decrease 21.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 41110300000.0 (%).Trend:Increase 10.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44017200000.0 (%).Trend:Increase 7.07% than previous quarter

Overall: increasing (18.33%). 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 -53779900000.0 (%).Trend:Decrease 31.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -44518900000.0 (%).Trend:Decrease 17.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43151200000.0 (%).Trend:Decrease 3.07% than previous quarter

Overall: increasing (-19.76%). 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 -19.12 (%).Trend:Decrease 30.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -9.28 (%).Trend:Decrease 51.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.98 (%).Trend:Decrease 3.23% than previous quarter

Overall: increasing (-53.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.6 (USD).Trend:Increase 194.87% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.85 (USD).Trend:Decrease 81.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 5.88% than previous quarter

Overall: decreasing (-80.43%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show mixed results.  Liabilities on revenue increased (24.37%), while current assets also increased (18.33%), displaying low variation. The ratio of retained earnings to revenue increased (–19.76%) indicating significant fluctuation. Investment efficiency, as measured by retained earnings on assets, decreased substantially (–53.03%), with significant fluctuation. Earnings per share decreased overall (–80.43%) with high variation.  The mixed results require careful interpretation.