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 10143300000.0 (%).Trend:Increase 7.54% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 9378400000.0 (%).Trend:Decrease 7.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9124900000.0 (%).Trend:Decrease 2.7% than previous quarter

Overall: decreasing (-10.04%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 76550500000.0 (%).Trend:Increase 8.36% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84763300000.0 (%).Trend:Increase 10.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84831600000.0 (%).Trend:Increase 0.08% than previous quarter

Overall: increasing (10.82%). 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 -59362200000.0 (%).Trend:Decrease 5.15% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -32476700000.0 (%).Trend:Decrease 45.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -29901200000.0 (%).Trend:Decrease 7.93% than previous quarter

Overall: increasing (-49.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9348100000.0 (%).Trend:Increase 49.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3294000000.0 (%).Trend:Decrease 64.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6418900000.0 (%).Trend:Increase 94.87% than previous quarter

Overall: decreasing (-31.33%). 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 -44.53 (%).Trend:Decrease 8.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -20.46 (%).Trend:Decrease 54.05% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -18.49 (%).Trend:Decrease 9.63% than previous quarter

Overall: increasing (-58.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.88 (USD).Trend:Increase 19.01% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 85.42% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.78 (USD).Trend:Increase 85.71% than previous quarter

Overall: decreasing (-72.92%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 shows a 10.04% decrease in liabilities on revenue and a 10.82% increase in current assets on revenue, both with low fluctuation.  Cost efficiency metrics (retained earnings on revenue and SG&A expense ratio) and investment efficiency metrics (retained earnings on assets and earnings per share) demonstrate significant fluctuations and overall decreases.