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 2871500000000.0 (%).Trend:Increase 3.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 3155900000000.0 (%).Trend:Increase 9.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 3321200000000.0 (%).Trend:Increase 5.24% than previous quarter

Overall: increasing (15.66%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3088400000000.0 (%).Trend:Decrease 3.02% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3269600000000.0 (%).Trend:Increase 5.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3459600000000.0 (%).Trend:Increase 5.81% than previous quarter

Overall: increasing (12.02%). 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 -28100000000.0 (%).Trend:Decrease 122.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -30100000000.0 (%).Trend:Increase 7.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -56000000000.0 (%).Trend:Increase 86.05% than previous quarter

Overall: decreasing (99.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 340200000000.0 (%).Trend:Increase 50.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 119700000000.0 (%).Trend:Decrease 64.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 238800000000.0 (%).Trend:Increase 99.5% than previous quarter

Overall: decreasing (-29.81%). 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 -0.67 (%).Trend:Decrease 123.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.69 (%).Trend:Increase 2.99% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.26 (%).Trend:Increase 82.61% than previous quarter

Overall: decreasing (88.06%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022 to Q2 2023 data reveals a 15.66% increase in liabilities on revenue and a 12.02% increase in current assets on revenue, both with low fluctuation.  However, cost efficiency metrics show significant volatility. The ratio of retained earnings to revenue decreased substantially (99.29%), and the SG&A expense ratio decreased by 29.81%.  Investment efficiency, as represented by retained earnings on assets, also decreased significantly (88.06%).