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 1933800000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1507000000.0 (%).Trend:Decrease 22.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1745200000.0 (%).Trend:Increase 15.81% than previous quarter

Overall: decreasing (-9.75%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 4235800000.0 (%).Trend:Decrease 10.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2969000000.0 (%).Trend:Decrease 29.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2756500000.0 (%).Trend:Decrease 7.16% than previous quarter

Overall: decreasing (-34.92%). Fluctuation: **Neutral** (moderate 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 -38639900000.0 (%).Trend:Increase 1.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -39050900000.0 (%).Trend:Increase 1.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -39381400000.0 (%).Trend:Increase 0.85% than previous quarter

Overall: decreasing (1.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -713.1 (%).Trend:Increase 10.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -964.89 (%).Trend:Increase 35.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1035.34 (%).Trend:Increase 7.3% than previous quarter

Overall: decreasing (45.19%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Decrease 28.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.1 (USD).Trend:Decrease 90.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.27 (USD).Trend:Increase 170.0% than previous quarter

Overall: increasing (-73.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue decreased by 9.75% with moderate fluctuation, while current assets on revenue decreased by 34.92%, also with moderate fluctuation.  The ratio of retained earnings to revenue experienced a significant decrease of 1.92% (high fluctuation), as did retained earnings on assets (-45.19%, high fluctuation). Earnings per share decreased by 73.0% (high fluctuation), indicating potential financial concerns.