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 298400000000.0 (%).Trend:Increase 6.08% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 245400000000.0 (%).Trend:Decrease 17.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 263000000000.0 (%).Trend:Increase 7.17% than previous quarter

Overall: decreasing (-11.86%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 313500000000.0 (%).Trend:Increase 1.69% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 273200000000.0 (%).Trend:Decrease 12.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 259900000000.0 (%).Trend:Decrease 4.87% than previous quarter

Overall: decreasing (-17.1%). 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 -625700000000.0 (%).Trend:Decrease 6.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -557200000000.0 (%).Trend:Decrease 10.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -519100000000.0 (%).Trend:Decrease 6.84% than previous quarter

Overall: increasing (-17.04%). 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 -45.91 (%).Trend:Decrease 11.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -42.17 (%).Trend:Decrease 8.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -39.2 (%).Trend:Decrease 7.04% than previous quarter

Overall: increasing (-14.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.54 (USD).Trend:Increase 16.63% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 91.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.01 (USD).Trend:Increase 157.69% than previous quarter

Overall: decreasing (-78.93%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 presents a mixed picture. While liabilities and current assets on revenue are decreasing, with little fluctuation, cost efficiency (retained earnings to revenue) exhibits a notable increase, but with significant fluctuations.  Investment efficiency, also increasing but with significant variation, and earnings per share are both showing substantial variation, with a considerable drop in Q1 2023 before recovering slightly. The data suggests a need for further investigation to understand the underlying trends, particularly the significant variations in earnings per share.