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 2378616300.0 (%).Trend:Increase 2.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2498600.0 (%).Trend:Decrease 99.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2868000.0 (%).Trend:Increase 14.78% than previous quarter

Overall: decreasing (-99.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 7081265700.0 (%).Trend:Increase 24.85% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7238100.0 (%).Trend:Decrease 99.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6943300.0 (%).Trend:Decrease 4.07% than previous quarter

Overall: decreasing (-99.9%). Fluctuation: **Significant** (high 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 3350878400.0 (%).Trend:Increase 10.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1557900.0 (%).Trend:Decrease 99.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1655700.0 (%).Trend:Increase 6.28% than previous quarter

Overall: decreasing (-99.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6000045900.0 (%).Trend:Increase 51.46% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2321200.0 (%).Trend:Decrease 99.96% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4579600.0 (%).Trend:Increase 97.29% than previous quarter

Overall: decreasing (-99.92%). 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 22.45 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 9.06 (%).Trend:Decrease 59.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.08 (%).Trend:Increase 0.22% than previous quarter

Overall: decreasing (-59.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 9.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 150.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-150.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant fluctuations across key metrics. Working capital efficiency shows decreasing trends in both liabilities and current assets relative to revenue, with substantial volatility. Cost efficiency indicators, including the ratio of retained earnings to revenue and SG&A expense ratio, also exhibit substantial decreases and large variations. Investment efficiency, as measured by retained earnings on assets, displays a downward trend. Earnings per share have dropped drastically, indicating negative performance.  These combined findings suggest potential operational challenges and significant financial instability.