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 28138500000.0 (%).Trend:Increase 8.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 31201500000.0 (%).Trend:Increase 10.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33065800000.0 (%).Trend:Increase 5.98% than previous quarter

Overall: increasing (17.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42182800000.0 (%).Trend:Decrease 8.8% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 51035900000.0 (%).Trend:Increase 20.99% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52059500000.0 (%).Trend:Increase 2.01% than previous quarter

Overall: increasing (23.41%). 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 -16227700000.0 (%).Trend:Increase 8.65% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -19634200000.0 (%).Trend:Increase 20.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -21005600000.0 (%).Trend:Increase 6.98% than previous quarter

Overall: decreasing (29.44%). 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 -25.05 (%).Trend:Increase 6.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -27.35 (%).Trend:Increase 9.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -28.77 (%).Trend:Increase 5.19% than previous quarter

Overall: decreasing (14.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 shows a slight but steady increase in liabilities on revenue, with little fluctuation.  Current assets on revenue are also increasing, albeit with more variation.  Crucially, the ratio of retained earnings to revenue shows a steep negative trend.  Retained earnings on assets also demonstrate a clear and notable downward trend with significant fluctuations.  Overall, financial health indicators paint a picture of decreasing profitability and asset efficiency.