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 1762900000.0 (%).Trend:Decrease 31.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2556300000.0 (%).Trend:Increase 45.01% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 8958400000.0 (%).Trend:Increase 250.44% than previous quarter

Overall: increasing (408.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 43172200000.0 (%).Trend:Decrease 10.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 38640700000.0 (%).Trend:Decrease 10.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42868800000.0 (%).Trend:Increase 10.94% than previous quarter

Overall: decreasing (-0.7%). 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 -62999500000.0 (%).Trend:Increase 7.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -67300000000.0 (%).Trend:Increase 6.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -68742000000.0 (%).Trend:Increase 2.14% than previous quarter

Overall: decreasing (9.12%). 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 -86.37 (%).Trend:Increase 14.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -97.72 (%).Trend:Increase 13.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -101.91 (%).Trend:Increase 4.29% than previous quarter

Overall: decreasing (17.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.34 (USD).Trend:Increase 142.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 79.41% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.13 (USD).Trend:Increase 85.71% than previous quarter

Overall: increasing (-61.76%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2022 to Q2 2023 reveals a substantial increase in liabilities on revenue, with significant fluctuation.  Current assets on revenue exhibit a slightly decreasing trend with low variation. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, and investment efficiency displays a substantial decline in retained earnings on assets, both with high variation.  Earnings per share also display considerable fluctuation, with a decrease in Q1 2023, followed by a recovery in Q2 2023.