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 3309800000.0 (%).Trend:Decrease 25.74% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 4602900000.0 (%).Trend:Increase 39.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4610300000.0 (%).Trend:Increase 0.16% than previous quarter

Overall: increasing (39.29%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 36187400000.0 (%).Trend:Increase 45.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 31783800000.0 (%).Trend:Decrease 12.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 28387800000.0 (%).Trend:Decrease 10.68% than previous quarter

Overall: decreasing (-21.55%). Fluctuation: **Neutral** (moderate 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 -66756500000.0 (%).Trend:Increase 6.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -76223700000.0 (%).Trend:Increase 14.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -80894000000.0 (%).Trend:Increase 6.13% than previous quarter

Overall: decreasing (21.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6571500000.0 (%).Trend:Increase 50.11% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2463400000.0 (%).Trend:Decrease 62.51% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5467400000.0 (%).Trend:Increase 121.95% than previous quarter

Overall: decreasing (-16.8%). 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 -171.34 (%).Trend:Decrease 24.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -220.5 (%).Trend:Increase 28.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -261.0 (%).Trend:Increase 18.37% than previous quarter

Overall: decreasing (52.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 financial data reveals liabilities on revenue increasing overall (39.29%), while current assets on revenue decreased (-21.55%).  The ratio of retained earnings to revenue showed a significant decrease (21.18%), with high fluctuation. The SG&A expense ratio also decreased overall (-16.8%), exhibiting significant fluctuation. Retained earnings on assets decreased significantly (52.33%) with high variation.  Insufficient data for Earning Per Share.