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 1191100000000.0 (%).Trend:Decrease 17.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 816200000000.0 (%).Trend:Decrease 31.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 762600000000.0 (%).Trend:Decrease 6.57% than previous quarter

Overall: decreasing (-35.98%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1314500000000.0 (%).Trend:Decrease 13.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 951200000000.0 (%).Trend:Decrease 27.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 891100000000.0 (%).Trend:Decrease 6.32% than previous quarter

Overall: decreasing (-32.21%). 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 -328400000000.0 (%).Trend:Decrease 14.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -305800000000.0 (%).Trend:Decrease 6.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -269600000000.0 (%).Trend:Decrease 11.84% than previous quarter

Overall: increasing (-17.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 89400000000.0 (%).Trend:Increase 57.12% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28800000000.0 (%).Trend:Decrease 67.79% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59700000000.0 (%).Trend:Increase 107.29% than previous quarter

Overall: decreasing (-33.22%). 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 -9.34 (%).Trend:Decrease 8.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -9.83 (%).Trend:Increase 5.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.85 (%).Trend:Decrease 9.97% than previous quarter

Overall: increasing (-5.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.53 (USD).Trend:Decrease 35.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 167.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.91 (USD).Trend:Increase 69.19% than previous quarter

Overall: increasing (-215.02%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 indicate a general downward trend in working capital efficiency, with both liabilities and current assets on revenue decreasing.  Cost efficiency reveals a mix of decreasing and fluctuating ratios; the SG&A expense ratio shows a large overall decrease, while the ratio of retained earnings to revenue continues to trend downward, albeit with notable fluctuations.  Investment efficiency shows declining retained earnings on assets, and a significant increase, followed by some decrease in earnings per share. The data highlights periods of improvement and decline in cost and investment efficiency, with significant fluctuations across the various metrics.