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 925700000.0 (%).Trend:Decrease 2.65% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 801900000.0 (%).Trend:Decrease 13.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 817600000.0 (%).Trend:Increase 1.96% than previous quarter

Overall: decreasing (-11.68%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 4254000000.0 (%).Trend:Decrease 23.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3076700000.0 (%).Trend:Decrease 27.68% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3297000000.0 (%).Trend:Increase 7.16% than previous quarter

Overall: decreasing (-22.5%). 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 -54080000000.0 (%).Trend:Increase 2.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -55560000000.0 (%).Trend:Increase 2.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -56360000000.0 (%).Trend:Increase 1.44% than previous quarter

Overall: decreasing (4.22%). 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 -1060.0 (%).Trend:Increase 30.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1450.96 (%).Trend:Increase 36.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1450.37 (%).Trend:Decrease 0.04% than previous quarter

Overall: decreasing (36.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.28 (USD).Trend:Increase 47.37% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.81 (USD).Trend:Increase 189.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.49 (USD).Trend:Increase 83.95% than previous quarter

Overall: decreasing (432.14%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 reveals a decrease in liabilities on revenue (-11.68%) with little fluctuation. Current assets on revenue also decreased (-22.5%), but with moderate fluctuation.  Cost efficiency metrics show a significant decrease in the ratio of retained earnings to revenue (-4.22%) and retained earnings on assets (-36.83%), both with high variation.  A drastic decrease was observed in earnings per share (-432.14%), indicating significant fluctuation.