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 1257200000.0 (%).Trend:Decrease 12.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1084200000.0 (%).Trend:Decrease 13.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1088000000.0 (%).Trend:Increase 0.35% than previous quarter

Overall: decreasing (-13.46%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 7262300000.0 (%).Trend:Increase 9.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7557800000.0 (%).Trend:Increase 4.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7012200000.0 (%).Trend:Decrease 7.22% than previous quarter

Overall: decreasing (-3.44%). 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 -44905100000.0 (%).Trend:Increase 1.01% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -46038100000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -46641800000.0 (%).Trend:Increase 1.31% than previous quarter

Overall: decreasing (3.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1659000000.0 (%).Trend:Increase 44.16% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 607200000.0 (%).Trend:Decrease 63.4% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1154000000.0 (%).Trend:Increase 90.05% than previous quarter

Overall: decreasing (-30.44%). 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 -438.96 (%).Trend:Decrease 4.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -419.3 (%).Trend:Decrease 4.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -448.29 (%).Trend:Increase 6.91% than previous quarter

Overall: decreasing (2.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.26 (USD).Trend:Increase 44.44% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 34.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 64.71% than previous quarter

Overall: decreasing (7.69%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data shows a decrease in liabilities on revenue (-13.46%) and current assets on revenue (-3.44%), both with low fluctuation.  Cost efficiency is negatively impacted by a significant decrease in the retained earnings to revenue ratio (-3.87%) and SG&A expenses (-30.44%), both demonstrating high variability.  Investment efficiency, as indicated by retained earnings on assets, decreased (-2.13%),  and earnings per share decreased (-7.69%), both highly variable.