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 61127000000.0 (%).Trend:Increase 6.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60841700000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57565900000.0 (%).Trend:Decrease 5.38% than previous quarter

Overall: decreasing (-5.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 76539100000.0 (%).Trend:Increase 6.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 66098700000.0 (%).Trend:Decrease 13.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70498700000.0 (%).Trend:Increase 6.66% than previous quarter

Overall: decreasing (-7.89%). 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 -47323300000.0 (%).Trend:Increase 8.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -54420100000.0 (%).Trend:Increase 15.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -52205700000.0 (%).Trend:Decrease 4.07% than previous quarter

Overall: decreasing (10.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29559700000.0 (%).Trend:Increase 52.26% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9848600000.0 (%).Trend:Decrease 66.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20557200000.0 (%).Trend:Increase 108.73% than previous quarter

Overall: decreasing (-30.46%). 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 -37.14 (%).Trend:Increase 7.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -44.41 (%).Trend:Increase 19.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.1 (%).Trend:Decrease 5.2% than previous quarter

Overall: decreasing (13.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.13 (USD).Trend:Increase 169.05% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.01 (USD).Trend:Decrease 10.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.58 (USD).Trend:Decrease 42.57% than previous quarter

Overall: increasing (-48.67%). Fluctuation: **Significant** (high variation).



Analysis from Q3 2022 to Q2 2023 shows a consistent downward trend in various financial metrics.  Liabilities on revenue and current assets on revenue are both slightly decreasing, with little fluctuation.  Cost efficiency indicators (retained earnings to revenue, SG&A, investment efficiency, and earnings per share) exhibit significant fluctuation and decline.