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 1746920900.0 (%).Trend:Increase 11.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1435894700.0 (%).Trend:Decrease 17.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1638589800.0 (%).Trend:Increase 14.12% than previous quarter

Overall: decreasing (-6.2%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 6734784000.0 (%).Trend:Decrease 10.49% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4586499900.0 (%).Trend:Decrease 31.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3827399700.0 (%).Trend:Decrease 16.55% than previous quarter

Overall: decreasing (-43.17%). Fluctuation: **Significant** (high 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 -38120161400.0 (%).Trend:Increase 2.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -40982547900.0 (%).Trend:Increase 7.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41860900000.0 (%).Trend:Increase 2.14% than previous quarter

Overall: decreasing (9.81%). 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 -516.32 (%).Trend:Increase 13.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -793.54 (%).Trend:Increase 53.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -957.4 (%).Trend:Increase 20.65% than previous quarter

Overall: decreasing (85.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.25 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -4.24 (USD).Trend:Increase 1596.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -6.27 (USD).Trend:Increase 47.88% than previous quarter

Overall: decreasing (2408.0%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 reveals significant decreases in current assets on revenue (-43.17%), retained earnings on assets (-85.43%), and earnings per share (-2408%), indicating potential financial distress. Liabilities on revenue showed a slight overall decrease (-6.2%), with low fluctuation.  The ratio of retained earnings to revenue also decreased significantly (-9.81%), exhibiting high variation.