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 61127000000.0 (%).Trend:Increase 6.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60841700000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57565900000.0 (%).Trend:Decrease 5.38% than previous quarter

Overall: decreasing (-5.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 76539100000.0 (%).Trend:Increase 6.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 66098700000.0 (%).Trend:Decrease 13.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70498700000.0 (%).Trend:Increase 6.66% than previous quarter

Overall: decreasing (-7.89%). 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 -47323300000.0 (%).Trend:Increase 8.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -54420100000.0 (%).Trend:Increase 15.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -52205700000.0 (%).Trend:Decrease 4.07% than previous quarter

Overall: decreasing (10.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29559700000.0 (%).Trend:Increase 52.26% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9848600000.0 (%).Trend:Decrease 66.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20557200000.0 (%).Trend:Increase 108.73% than previous quarter

Overall: decreasing (-30.46%). 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 -37.14 (%).Trend:Increase 7.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -44.41 (%).Trend:Increase 19.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.1 (%).Trend:Decrease 5.2% than previous quarter

Overall: decreasing (13.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.13 (USD).Trend:Increase 169.05% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.01 (USD).Trend:Decrease 10.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.58 (USD).Trend:Decrease 42.57% than previous quarter

Overall: increasing (-48.67%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows mostly negative trends. Liabilities and current assets on revenue show slight declines with little fluctuation.  Cost efficiency metrics like retained earnings to revenue and SG&A show considerable downward trends with substantial variations. Investment efficiency and earnings per share exhibit major decreases and high volatility.