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 339370000000.0 (%).Trend:Increase 7.62% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 246660000000.0 (%).Trend:Decrease 27.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 232060000000.0 (%).Trend:Decrease 5.92% than previous quarter

Overall: decreasing (-31.62%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 249730000000.0 (%).Trend:Increase 15.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 163880000000.0 (%).Trend:Decrease 34.38% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 172880000000.0 (%).Trend:Increase 5.49% than previous quarter

Overall: decreasing (-30.77%). Fluctuation: **Neutral** (moderate 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 -94480000000.0 (%).Trend:Decrease 16.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -12980000000.0 (%).Trend:Decrease 86.26% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 19950000000.0 (%).Trend:Decrease 253.7% than previous quarter

Overall: increasing (-121.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -4.87 (%).Trend:Decrease 34.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.68 (%).Trend:Decrease 86.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.03 (%).Trend:Decrease 251.47% than previous quarter

Overall: increasing (-121.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.54 (USD).Trend:Increase 50.3% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 98.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 4800.0% than previous quarter

Overall: decreasing (-42.13%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2022 to Q2 2023 reveals decreasing trends in liabilities and current assets on revenue, with moderate variations.  The retained earnings-to-revenue ratio, investment efficiency, and earning per share metrics show substantial decreases and high volatility.  This pattern suggests potentially challenging financial performance with substantial fluctuations in key areas.