Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -17623500000.0 (%).Trend:Decrease 8.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -16505300000.0 (%).Trend:Decrease 6.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -16223100000.0 (%).Trend:Decrease 1.71% than previous quarter

Overall: increasing (-7.95%). 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 -34.81 (%).Trend:Increase 4.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -26.48 (%).Trend:Decrease 23.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -25.96 (%).Trend:Decrease 1.96% than previous quarter

Overall: increasing (-25.42%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.84 (USD).Trend:Increase 47.15% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.72 (USD).Trend:Decrease 74.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.36 (USD).Trend:Increase 88.89% than previous quarter

Overall: decreasing (-52.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal trends in working capital efficiency, liabilities/revenue, cost efficiency, retained earnings/revenue (decreasing), SG&A expenses (not provided), investment efficiency, retained earnings on assets (decreasing), and earnings per share (decreasing).  The analysis should focus on identifying significant fluctuations and outliers.