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 1406100000.0 (%).Trend:Decrease 5.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1564900000.0 (%).Trend:Increase 11.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1347800000.0 (%).Trend:Decrease 13.87% than previous quarter

Overall: decreasing (-4.15%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 16514600000.0 (%).Trend:Decrease 8.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 14946800000.0 (%).Trend:Decrease 9.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39937100000.0 (%).Trend:Increase 167.19% than previous quarter

Overall: increasing (141.83%). Fluctuation: **Significant** (high 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 -27249000000.0 (%).Trend:Increase 6.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -31158000000.0 (%).Trend:Increase 14.35% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -33080500000.0 (%).Trend:Increase 6.17% than previous quarter

Overall: decreasing (21.4%). 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 -163.48 (%).Trend:Increase 15.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -206.49 (%).Trend:Increase 26.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -82.56 (%).Trend:Decrease 60.02% than previous quarter

Overall: increasing (-49.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.64 (USD).Trend:Increase 48.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.25 (USD).Trend:Decrease 60.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.44 (USD).Trend:Increase 76.0% than previous quarter

Overall: increasing (-31.25%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023, liabilities on revenue decreased 4.15% with low variation.  However, current assets on revenue increased significantly (141.83%), showing high variation, possibly indicating a substantial increase in investments or working capital.  Cost efficiency is concerning, with significant decreases (-21.4%) in the ratio of retained earnings to revenue and (-49.5%) in retained earnings on assets, both demonstrating high variability.  Earnings per share increased -31.25% with significant fluctuation.