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 15854000000.0 (%).Trend:Increase 1.9% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14874000000.0 (%).Trend:Decrease 6.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15162000000.0 (%).Trend:Increase 1.94% than previous quarter

Overall: decreasing (-4.36%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 41682000000.0 (%).Trend:Increase 8.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 39124000000.0 (%).Trend:Decrease 6.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40994000000.0 (%).Trend:Increase 4.78% than previous quarter

Overall: decreasing (-1.65%). 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 -5497000000.0 (%).Trend:Decrease 19.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3122000000.0 (%).Trend:Decrease 43.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2020000000.0 (%).Trend:Decrease 35.3% than previous quarter

Overall: increasing (-63.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9448000000.0 (%).Trend:Increase 50.95% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3770000000.0 (%).Trend:Decrease 60.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7217000000.0 (%).Trend:Increase 91.43% than previous quarter

Overall: decreasing (-23.61%). 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 -4.22 (%).Trend:Decrease 19.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.37 (%).Trend:Decrease 43.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.49 (%).Trend:Decrease 37.13% than previous quarter

Overall: increasing (-64.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 financial statements reveals mixed trends. Liabilities on revenue decreased slightly, while current assets saw minimal decrease.  Cost efficiency metrics, like the ratio of retained earnings to revenue, SG&A expense, and investment efficiency, show large negative increases, with significant fluctuations. Overall financial performance appears to be volatile.