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 20942900000.0 (%).Trend:Increase 0.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 21734300000.0 (%).Trend:Increase 3.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25475000000.0 (%).Trend:Increase 17.21% than previous quarter

Overall: increasing (21.64%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 91659300000.0 (%).Trend:Increase 1.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 87604400000.0 (%).Trend:Decrease 4.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 90532400000.0 (%).Trend:Increase 3.34% than previous quarter

Overall: decreasing (-1.23%). 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 -53272600000.0 (%).Trend:Increase 5.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -58177800000.0 (%).Trend:Increase 9.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -62047500000.0 (%).Trend:Increase 6.65% than previous quarter

Overall: decreasing (16.47%). 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 -50.33 (%).Trend:Increase 5.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -57.53 (%).Trend:Increase 14.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -59.84 (%).Trend:Increase 4.02% than previous quarter

Overall: decreasing (18.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


The review of Q3 2022 to Q2 2023 shows a 21.64% increase in liabilities relative to revenue, although a slight decrease (-1.23%) in current assets relative to revenue is noted.  Importantly, retained earnings show significant negative trends: a 16.47% decrease in the ratio of retained earnings to revenue and an 18.9% decrease in retained earnings on assets, both demonstrating high fluctuation.  The report notes the absence of complete data for other relevant metrics.