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 4024100000.0 (%).Trend:Increase 22.35% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1026500000.0 (%).Trend:Decrease 74.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 985100000.0 (%).Trend:Decrease 4.03% than previous quarter

Overall: decreasing (-75.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 8467200000.0 (%).Trend:Increase 1.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7134400000.0 (%).Trend:Decrease 15.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6553500000.0 (%).Trend:Decrease 8.14% than previous quarter

Overall: decreasing (-22.6%). 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 -57436700000.0 (%).Trend:Decrease 4.82% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -60166500000.0 (%).Trend:Increase 4.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -61207800000.0 (%).Trend:Increase 1.73% than previous quarter

Overall: decreasing (6.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5920400000.0 (%).Trend:Increase 19.23% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 603000000.0 (%).Trend:Decrease 89.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1099200000.0 (%).Trend:Increase 82.29% than previous quarter

Overall: decreasing (-81.43%). 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 -670.22 (%).Trend:Decrease 5.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -833.03 (%).Trend:Increase 24.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -920.42 (%).Trend:Increase 10.49% than previous quarter

Overall: decreasing (37.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -21.46 (USD).Trend:Increase 2485.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share -6.99 (USD).Trend:Decrease 67.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -11.15 (USD).Trend:Increase 59.51% than previous quarter

Overall: increasing (-48.04%). Fluctuation: **Significant** (high variation).



The analysis covers Q3 2022 to Q2 2023.  Liabilities on revenue decreased significantly (-75.52%), showing high variation. Current assets on revenue also decreased (-22.6%), but with moderate variation. The ratio of retained earnings to revenue decreased (6.57%) with significant fluctuation.  SG&A expense ratio decreased significantly (-81.43%), exhibiting high variation. Retained earnings on assets decreased (37.33%) with significant fluctuation, and earnings per share showed a net increase (-48.04%) with significant fluctuation. Data with zero values across all periods and outliers should be excluded.