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 140900000000.0 (%).Trend:Increase 14.18% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 122500000000.0 (%).Trend:Decrease 13.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 127800000000.0 (%).Trend:Increase 4.33% than previous quarter

Overall: decreasing (-9.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 208600000000.0 (%).Trend:Increase 1.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 190300000000.0 (%).Trend:Decrease 8.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174600000000.0 (%).Trend:Decrease 8.25% than previous quarter

Overall: decreasing (-16.3%). 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 276300000000.0 (%).Trend:Decrease 1.67% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 265800000000.0 (%).Trend:Decrease 3.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 260600000000.0 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-5.68%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 130000000000.0 (%).Trend:Increase 55.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43900000000.0 (%).Trend:Decrease 66.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 87600000000.0 (%).Trend:Increase 99.54% than previous quarter

Overall: decreasing (-32.62%). 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 19.08 (%).Trend:Decrease 3.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.28 (%).Trend:Decrease 4.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.09 (%).Trend:Decrease 1.04% than previous quarter

Overall: decreasing (-5.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.31 (USD).Trend:Decrease 41.51% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 125.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.25 (USD).Trend:Increase 212.5% than previous quarter

Overall: decreasing (-180.65%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a concerning trend of declining profitability and increasing liabilities. Liabilities on revenue demonstrate a slight downward trend, contrasting with the steady decline in current assets. Cost efficiency, as measured by the ratio of retained earnings to revenue, is also decreasing. SG&A expense ratio has a high degree of volatility, but still shows a negative trend in overall expense. Investment efficiency (retained earnings on assets) and earnings per share both show significant decline, reaching negative values for earnings per share in several instances.  The data suggests a need for strategic adjustments to improve profitability and cash flow.