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 12470300000.0 (%).Trend:Decrease 15.54% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 11575200000.0 (%).Trend:Decrease 7.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 14075000000.0 (%).Trend:Increase 21.6% than previous quarter

Overall: increasing (12.87%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 21474800000.0 (%).Trend:Decrease 8.26% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 19286800000.0 (%).Trend:Decrease 10.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 21566000000.0 (%).Trend:Increase 11.82% than previous quarter

Overall: increasing (0.42%). 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 663400000.0 (%).Trend:Increase 96.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -543800000.0 (%).Trend:Decrease 181.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -656300000.0 (%).Trend:Increase 20.69% than previous quarter

Overall: decreasing (-198.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13780500000.0 (%).Trend:Increase 53.91% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4319900000.0 (%).Trend:Decrease 68.65% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9020000000.0 (%).Trend:Increase 108.8% than previous quarter

Overall: decreasing (-34.55%). 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 1.33 (%).Trend:Increase 104.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1.15 (%).Trend:Decrease 186.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.3 (%).Trend:Increase 13.04% than previous quarter

Overall: decreasing (-197.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.32 (USD).Trend:Increase 113.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.4 (USD).Trend:Decrease 225.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.44 (USD).Trend:Increase 10.0% than previous quarter

Overall: decreasing (-237.5%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show a mixed picture. Liabilities on revenue are increasing (12.87%) with slight fluctuation. Current assets on revenue are also increasing (0.42%) with low variation. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue (-198.93%).  The SG&A expense ratio shows a significant decrease (-34.55%).  Investment efficiency metrics (retained earnings on assets) exhibit a considerable decrease (-197.74%) and high volatility.  Earnings per share are also decreasing significantly (-237.5%).