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 9387600000.0 (%).Trend:Decrease 14.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 7790000000.0 (%).Trend:Decrease 17.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 8672200000.0 (%).Trend:Increase 11.32% than previous quarter

Overall: decreasing (-7.62%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 22380400000.0 (%).Trend:Increase 15.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 17815900000.0 (%).Trend:Decrease 20.4% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 16528000000.0 (%).Trend:Decrease 7.23% than previous quarter

Overall: decreasing (-26.15%). 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 -177558600000.0 (%).Trend:Increase 2.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -180000000000.0 (%).Trend:Increase 1.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -187028200000.0 (%).Trend:Increase 3.9% than previous quarter

Overall: decreasing (5.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -652.9 (%).Trend:Decrease 8.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -814.93 (%).Trend:Increase 24.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -929.45 (%).Trend:Increase 14.05% than previous quarter

Overall: decreasing (42.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 data reveals a small overall decrease (-7.62%) in Liabilities on Revenue and a more significant decrease (-26.15%) in Current assets on Revenue, exhibiting moderate fluctuation.  Cost efficiency metrics, specifically Ratio of Retained Earnings to Revenue, show a 5.33% decrease with significant fluctuation.  Retained Earning on Assets decreased by 42.36% with high variation.