Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 217990000000.0 (%).Trend:Increase 19.45% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 223750000000.0 (%).Trend:Increase 2.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 218580000000.0 (%).Trend:Decrease 2.31% than previous quarter

Overall: increasing (0.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 321160000000.0 (%).Trend:Decrease 11.04% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 317030000000.0 (%).Trend:Decrease 1.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 329130000000.0 (%).Trend:Increase 3.82% than previous quarter

Overall: increasing (2.48%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 160420000000.0 (%).Trend:Decrease 7.14% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 147570000000.0 (%).Trend:Decrease 8.01% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 74500000000.0 (%).Trend:Decrease 49.52% than previous quarter

Overall: decreasing (-53.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13470000000.0 (%).Trend:Increase 108.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20380000000.0 (%).Trend:Increase 51.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14800000000.0 (%).Trend:Decrease 27.38% than previous quarter

Overall: increasing (9.87%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 22.95 (%).Trend:Decrease 0.48% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 21.98 (%).Trend:Decrease 4.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.38 (%).Trend:Decrease 48.23% than previous quarter

Overall: decreasing (-50.41%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -1.67 (USD).Trend:Increase 227.45% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.89 (USD).Trend:Increase 73.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.64 (USD).Trend:Increase 60.55% than previous quarter

Overall: decreasing (177.84%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q2 2023 indicate a more complex financial picture.  Working capital efficiency shows a slight increase in liabilities on revenue (0.27%) and a modest increase in current assets (2.48%), both with low variation. Cost efficiency exhibits a large decrease (-53.56%) in the ratio of retained earnings to revenue, and considerable volatility. SG&A expense ratio shows a modest increase (9.87%), although still exhibiting moderate variation.  Investment efficiency shows a significant decrease (-50.41%) in retained earnings on assets, and significant fluctuation.  Earnings per share continue a downward trend (-177.84%) with substantial fluctuations. Overall, the data suggests declining profitability and investment efficiency, with large fluctuations in important metrics.