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 4897300000.0 (%).Trend:Increase 1.21% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 4380700000.0 (%).Trend:Decrease 10.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4661200000.0 (%).Trend:Increase 6.4% than previous quarter

Overall: decreasing (-4.82%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 13865500000.0 (%).Trend:Decrease 0.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 12778300000.0 (%).Trend:Decrease 7.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 12249900000.0 (%).Trend:Decrease 4.14% than previous quarter

Overall: decreasing (-11.65%). 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 -15533000000.0 (%).Trend:Increase 5.99% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -17574000000.0 (%).Trend:Increase 13.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -17746600000.0 (%).Trend:Increase 0.98% than previous quarter

Overall: decreasing (14.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5487500000.0 (%).Trend:Increase 51.3% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1640900000.0 (%).Trend:Decrease 70.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3545100000.0 (%).Trend:Increase 116.05% than previous quarter

Overall: decreasing (-35.4%). 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 -68.69 (%).Trend:Increase 6.28% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -84.57 (%).Trend:Increase 23.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -88.14 (%).Trend:Increase 4.22% than previous quarter

Overall: decreasing (28.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 show a mixed picture. Working capital efficiency shows decreasing trends in both liabilities and current assets on revenue.  Cost efficiency reveals a significant fluctuation in the ratio of retained earnings to revenue and SG&A expense ratio, with both showing substantial decrease and increase over the period.  Investment efficiency also shows a significant decrease in retained earnings on assets.  The significant fluctuations in the cost and investment metrics suggest instability or potential operational challenges. Further investigation into the underlying causes of these trends is needed to develop effective strategies.