Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 305400000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 368400000.0 (%).Trend:Increase 20.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 361600000.0 (%).Trend:Decrease 1.85% than previous quarter

Overall: increasing (18.4%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 915200000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 715400000.0 (%).Trend:Decrease 21.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 465000000.0 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-49.19%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13450000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -13757600000.0 (%).Trend:Increase 2.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14750000000.0 (%).Trend:Increase 7.21% than previous quarter

Overall: decreasing (9.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 236700000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 349500000.0 (%).Trend:Increase 47.66% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 237100000.0 (%).Trend:Decrease 32.16% than previous quarter

Overall: increasing (0.17%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -1193.86 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1498.81 (%).Trend:Increase 25.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2308.66 (%).Trend:Increase 54.03% than previous quarter

Overall: decreasing (93.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q2 2023 show a mixed picture.  Working capital efficiency is a concern, with current assets on revenue declining significantly (-49.19%).  Conversely, liabilities on revenue are increasing, though with less volatility (18.4%). Cost efficiency is also declining (9.67%) due to a rise in the ratio of retained earnings to revenue.  SG&A expense ratio shows some volatility but overall remains relatively flat.  Investment efficiency is severely declining (93.38%).  These figures suggest potential issues with asset management and potentially revenue generation, requiring further investigation into the specific causes.