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 59939100000.0 (%).Trend:Increase 40.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 67754000000.0 (%).Trend:Increase 13.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82781800000.0 (%).Trend:Increase 22.18% than previous quarter

Overall: increasing (38.11%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 365165200000.0 (%).Trend:Decrease 6.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 297732400000.0 (%).Trend:Decrease 18.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 261724300000.0 (%).Trend:Decrease 12.09% than previous quarter

Overall: decreasing (-28.33%). 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 -289744600000.0 (%).Trend:Increase 6.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -332747200000.0 (%).Trend:Increase 14.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -356387000000.0 (%).Trend:Increase 7.1% than previous quarter

Overall: decreasing (23.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26242000000.0 (%).Trend:Increase 48.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10401600000.0 (%).Trend:Decrease 60.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20517000000.0 (%).Trend:Increase 97.25% than previous quarter

Overall: decreasing (-21.82%). 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 -49.45 (%).Trend:Increase 4.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -58.85 (%).Trend:Increase 19.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -63.83 (%).Trend:Increase 8.46% than previous quarter

Overall: decreasing (29.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 shows liabilities on revenue increasing steadily with moderate fluctuations. Current assets on revenue are decreasing consistently, with moderate fluctuations.  The ratio of retained earnings to revenue is decreasing with substantial variations. The SG&A expense ratio is decreasing overall, but with large fluctuations.  Investment efficiency is marked by a significant decrease in retained earnings on assets, fluctuating substantially.