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 9968700000.0 (%).Trend:Increase 11.71% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 8469200000.0 (%).Trend:Decrease 15.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9680700000.0 (%).Trend:Increase 14.3% than previous quarter

Overall: decreasing (-2.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 146510400000.0 (%).Trend:Decrease 7.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 120343700000.0 (%).Trend:Decrease 17.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106402700000.0 (%).Trend:Decrease 11.58% than previous quarter

Overall: decreasing (-27.38%). 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 -190000000000.0 (%).Trend:Increase 11.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -217499800000.0 (%).Trend:Increase 14.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -233532300000.0 (%).Trend:Increase 7.37% than previous quarter

Overall: decreasing (22.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16037000000.0 (%).Trend:Increase 62.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6570800000.0 (%).Trend:Decrease 59.03% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14127300000.0 (%).Trend:Increase 115.0% than previous quarter

Overall: decreasing (-11.91%). 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 -127.85 (%).Trend:Increase 20.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -178.18 (%).Trend:Increase 39.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -215.78 (%).Trend:Increase 21.1% than previous quarter

Overall: decreasing (68.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -6.51 (USD).Trend:Increase 55.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -2.46 (USD).Trend:Decrease 62.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share -5.14 (USD).Trend:Increase 108.94% than previous quarter

Overall: increasing (-21.04%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue showed a small net decrease (-2.89%) with low fluctuation, while current assets on revenue decreased significantly (-27.38%) with moderate fluctuation. Cost efficiency metrics indicate a substantial decrease in the ratio of retained earnings to revenue (-22.91%) and a minor decrease in the SG&A expense ratio (-11.91%), both characterized by significant fluctuations. Investment efficiency, represented by retained earnings on assets, experienced a considerable decline (-68.78%) with high volatility.  Earnings per share also experienced significant fluctuation, resulting in an overall increase of (-21.04%).