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 2347400000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2165900000.0 (%).Trend:Decrease 7.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2866600000.0 (%).Trend:Increase 32.35% than previous quarter

Overall: increasing (22.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 10047900000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 9944500000.0 (%).Trend:Decrease 1.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 8686100000.0 (%).Trend:Decrease 12.65% than previous quarter

Overall: decreasing (-13.55%). 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 -2864600000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2720700000.0 (%).Trend:Decrease 5.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2400300000.0 (%).Trend:Decrease 11.78% than previous quarter

Overall: increasing (-16.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2100800000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 919000000.0 (%).Trend:Decrease 56.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2062400000.0 (%).Trend:Increase 124.42% than previous quarter

Overall: decreasing (-1.83%). 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 -21.92 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -21.0 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.9 (%).Trend:Decrease 24.29% than previous quarter

Overall: increasing (-27.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.94 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.2 (USD).Trend:Decrease 121.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.03 (USD).Trend:Decrease 115.0% than previous quarter

Overall: decreasing (-96.81%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 data reveals significant fluctuations in several key areas. Liabilities on revenue show an overall increase, but with significant quarterly variation. Current assets on revenue demonstrate an overall decrease, with relatively lower fluctuation.  Cost efficiency is indicated by the SG&A expense ratio and retained earnings ratios, which show significant fluctuation. Retained earnings on assets also show significant variability and an overall decrease. Earnings per share experienced a dramatic decrease overall.  Further investigation is needed into the causes of these fluctuations.