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 4228900000.0 (%).Trend:Increase 16.11% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 5715500000.0 (%).Trend:Increase 35.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5451300000.0 (%).Trend:Decrease 4.62% than previous quarter

Overall: increasing (28.91%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42662900000.0 (%).Trend:Decrease 7.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 32445800000.0 (%).Trend:Decrease 23.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44097800000.0 (%).Trend:Increase 35.91% than previous quarter

Overall: increasing (3.36%). 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 -100000000000.0 (%).Trend:Increase 3.98% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -110000000000.0 (%).Trend:Increase 10.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -120000000000.0 (%).Trend:Increase 9.09% than previous quarter

Overall: decreasing (20.0%). 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 -188.31 (%).Trend:Increase 13.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -237.02 (%).Trend:Increase 25.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -221.42 (%).Trend:Decrease 6.58% than previous quarter

Overall: decreasing (17.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 depict a complex financial picture. Liabilities on revenue are trending upward (28.91%), while current assets are increasing (3.36%). Cost efficiency, as indicated by the ratio of retained earnings to revenue, continues to decline (20.0%) with high variability. Investment efficiency also shows a decreasing trend (17.58%), indicating operational challenges and significant volatility.