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 468900000.0 (%).Trend:Increase 22.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 530300000.0 (%).Trend:Increase 13.09% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 556900000.0 (%).Trend:Increase 5.02% than previous quarter

Overall: increasing (18.77%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 12702300000.0 (%).Trend:Decrease 7.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 14891400000.0 (%).Trend:Increase 17.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 13993200000.0 (%).Trend:Decrease 6.03% than previous quarter

Overall: increasing (10.16%). 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 -43822100000.0 (%).Trend:Increase 2.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -34185500000.0 (%).Trend:Decrease 21.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -34671600000.0 (%).Trend:Increase 1.42% than previous quarter

Overall: increasing (-20.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1699400000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 602300000.0 (%).Trend:Decrease 64.56% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1348100000.0 (%).Trend:Increase 123.83% than previous quarter

Overall: decreasing (-20.67%). 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 -157.02 (%).Trend:Increase 5.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -91.05 (%).Trend:Decrease 42.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -93.18 (%).Trend:Increase 2.34% than previous quarter

Overall: increasing (-40.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 reveals that while liabilities on revenue and current assets are increasing with minimal variation (18.77% and 10.16%, respectively), cost efficiency (ratio of retained earnings to revenue) presents a complex picture, increasing with a negative overall trend (-20.88%), significantly fluctuating. SG&A expenses also decreased (-20.67%).  Investment efficiency reveals a negative trend in retained earnings on assets (-40.66%), again with large fluctuations.  Further investigation is needed to determine the underlying causes of these conflicting trends.