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 10510100000.0 (%).Trend:Increase 8.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 8850200000.0 (%).Trend:Decrease 15.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9164100000.0 (%).Trend:Increase 3.55% than previous quarter

Overall: decreasing (-12.81%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 21638800000.0 (%).Trend:Increase 6.66% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 18518800000.0 (%).Trend:Decrease 14.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20377300000.0 (%).Trend:Increase 10.04% than previous quarter

Overall: decreasing (-5.83%). 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 16710000000.0 (%).Trend:Decrease 1.23% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12101700000.0 (%).Trend:Decrease 27.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12454800000.0 (%).Trend:Increase 2.92% than previous quarter

Overall: decreasing (-25.46%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5931000000.0 (%).Trend:Increase 61.64% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2142300000.0 (%).Trend:Decrease 63.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4595100000.0 (%).Trend:Increase 114.49% than previous quarter

Overall: decreasing (-22.52%). 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 40.44 (%).Trend:Decrease 12.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.98 (%).Trend:Decrease 11.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.43 (%).Trend:Decrease 1.53% than previous quarter

Overall: decreasing (-12.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.16 (USD).Trend:Decrease 500.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.2 (USD).Trend:Increase 25.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 160.0% than previous quarter

Overall: increasing (-175.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show mixed financial performance across various key metrics.  Liabilities and current assets on revenue have a slight decreasing trend. The ratio of retained earnings to revenue is also decreasing.  Selling, general, and administrative (SG&A) expenses exhibit significant fluctuation, potentially signaling strategic changes.  Retained earnings on assets and earnings per share also decrease with varied fluctuation.