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 18018100000.0 (%).Trend:Increase 3.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 15459800000.0 (%).Trend:Decrease 14.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 20855200000.0 (%).Trend:Increase 34.9% than previous quarter

Overall: increasing (15.75%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 24613800000.0 (%).Trend:Decrease 3.38% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 26060400000.0 (%).Trend:Increase 5.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29448200000.0 (%).Trend:Increase 13.0% than previous quarter

Overall: increasing (19.64%). 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 9782200000.0 (%).Trend:Decrease 26.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 10476600000.0 (%).Trend:Increase 7.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7193900000.0 (%).Trend:Decrease 31.33% than previous quarter

Overall: decreasing (-26.46%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4959200000.0 (%).Trend:Increase 52.35% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1681100000.0 (%).Trend:Decrease 66.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3435600000.0 (%).Trend:Increase 104.37% than previous quarter

Overall: decreasing (-30.72%). 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 23.68 (%).Trend:Decrease 21.41% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.5 (%).Trend:Increase 7.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.42 (%).Trend:Decrease 35.61% than previous quarter

Overall: decreasing (-30.66%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.9 (USD).Trend:Increase 82.39% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 91.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.46 (USD).Trend:Increase 508.33% than previous quarter

Overall: increasing (-49.66%). Fluctuation: **Significant** (high variation).



The financial statements for Q3 2022 to Q2 2023 show increasing liabilities on revenue (15.75%) and current assets on revenue (19.64%).  The ratio of retained earnings to revenue is decreasing (-26.46%), while the SG&A expense ratio is decreasing (-30.72%) with high variability.  Investment efficiency is also decreasing (-30.66%), and earnings per share show a significant and inconsistent pattern (increasing -49.66%).  These metrics together indicate a period of moderate fluctuation in some areas, but significant volatility in others, potentially requiring further investigation.