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 59939100000.0 (%).Trend:Increase 40.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 67754000000.0 (%).Trend:Increase 13.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82781800000.0 (%).Trend:Increase 22.18% than previous quarter

Overall: increasing (38.11%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 365165200000.0 (%).Trend:Decrease 6.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 297732400000.0 (%).Trend:Decrease 18.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 261724300000.0 (%).Trend:Decrease 12.09% than previous quarter

Overall: decreasing (-28.33%). 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 -289744600000.0 (%).Trend:Increase 6.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -332747200000.0 (%).Trend:Increase 14.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -356387000000.0 (%).Trend:Increase 7.1% than previous quarter

Overall: decreasing (23.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26242000000.0 (%).Trend:Increase 48.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10401600000.0 (%).Trend:Decrease 60.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20517000000.0 (%).Trend:Increase 97.25% than previous quarter

Overall: decreasing (-21.82%). 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 -49.45 (%).Trend:Increase 4.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -58.85 (%).Trend:Increase 19.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -63.83 (%).Trend:Increase 8.46% than previous quarter

Overall: decreasing (29.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 shows a steady, moderate increase in liabilities on revenue.  Current assets on revenue are consistently declining.  The ratio of retained earnings to revenue is declining with significant fluctuation. The SG&A expense ratio shows a net decrease, but with significant fluctuations.  Investment efficiency demonstrates a considerable decrease in retained earnings on assets, with high variability.