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 1705530500.0 (%).Trend:Increase 102.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1392360600.0 (%).Trend:Decrease 18.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2422909400.0 (%).Trend:Increase 74.01% than previous quarter

Overall: increasing (42.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 13315390000.0 (%).Trend:Decrease 13.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7744358600.0 (%).Trend:Decrease 41.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4857184500.0 (%).Trend:Decrease 37.28% than previous quarter

Overall: decreasing (-63.52%). 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 -18695267700.0 (%).Trend:Increase 3.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -19950804500.0 (%).Trend:Increase 6.72% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -20601679100.0 (%).Trend:Increase 3.26% than previous quarter

Overall: decreasing (10.2%). 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 -83.95 (%).Trend:Increase 1.82% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -96.71 (%).Trend:Increase 15.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -98.0 (%).Trend:Increase 1.33% than previous quarter

Overall: decreasing (16.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 reveal substantial financial challenges.  Liabilities are increasing (42.06%) but with substantial volatility.  Current assets are decreasing considerably (-63.52%).  Cost efficiency, measured by the retained earnings ratio, declines (10.2%), and investment efficiency also decreases (16.74%), exhibiting significant fluctuations across the period.  The data suggest significant working capital issues and possible concerns around profitability and investment strategy.