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 56316000000.0 (%).Trend:Increase 2.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 54353000000.0 (%).Trend:Decrease 3.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35586200000.0 (%).Trend:Decrease 34.53% than previous quarter

Overall: decreasing (-36.81%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 92824800000.0 (%).Trend:Decrease 4.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 88500100000.0 (%).Trend:Decrease 4.66% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79933900000.0 (%).Trend:Decrease 9.68% than previous quarter

Overall: decreasing (-13.89%). 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 -128657400000.0 (%).Trend:Decrease 0.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -130749100000.0 (%).Trend:Increase 1.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -120096500000.0 (%).Trend:Decrease 8.15% than previous quarter

Overall: increasing (-6.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15277500000.0 (%).Trend:Increase 38.43% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5174500000.0 (%).Trend:Decrease 66.13% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11216300000.0 (%).Trend:Increase 116.76% than previous quarter

Overall: decreasing (-26.58%). 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 -73.41 (%).Trend:Increase 2.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -78.41 (%).Trend:Increase 6.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -76.58 (%).Trend:Decrease 2.33% than previous quarter

Overall: decreasing (4.32%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.5 (USD).Trend:Decrease 18.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 68.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 725.0% than previous quarter

Overall: increasing (-300.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a downward trend in several key financial metrics.  Working capital efficiency indicates decreasing trends for liabilities and current assets on revenue.  Cost efficiency displays notable volatility, with the selling, general, and administrative expense ratio showing a considerable decrease in the first quarter of 2023. Investment efficiency demonstrates continuous downward movement in retained earnings on assets. Earnings per share have increased, with significant, negative fluctuations.