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 734200000.0 (%).Trend:Increase 1.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 776100000.0 (%).Trend:Increase 5.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 879800000.0 (%).Trend:Increase 13.36% than previous quarter

Overall: increasing (19.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2057200000.0 (%).Trend:Decrease 17.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 912700000.0 (%).Trend:Decrease 55.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2049800000.0 (%).Trend:Increase 124.59% than previous quarter

Overall: decreasing (-0.36%). 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 -23190000000.0 (%).Trend:Increase 2.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -24580000000.0 (%).Trend:Increase 5.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -25430000000.0 (%).Trend:Increase 3.46% than previous quarter

Overall: decreasing (9.66%). 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 -725.16 (%).Trend:Increase 18.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1258.25 (%).Trend:Increase 73.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -821.81 (%).Trend:Decrease 34.69% than previous quarter

Overall: decreasing (13.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 show increasing liabilities on revenue (19.83%) with little fluctuation.  Current assets on revenue, however, decreased slightly overall (-0.36%) but with significant fluctuation.  Cost efficiency, measured by the ratio of retained earnings to revenue, also declined significantly (9.66%).  Investment efficiency, as measured by retained earnings on assets, similarly decreased significantly (13.33%).  The data reveals trends of increasing liabilities and current assets on revenue, while cost and investment efficiency are decreasing.