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 27129300000.0 (%).Trend:Increase 156.34% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 19173100000.0 (%).Trend:Decrease 29.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26922500000.0 (%).Trend:Increase 40.42% than previous quarter

Overall: decreasing (-0.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 102701600000.0 (%).Trend:Increase 238.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 99311100000.0 (%).Trend:Decrease 3.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 107225500000.0 (%).Trend:Increase 7.97% than previous quarter

Overall: increasing (4.4%). 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 21750000000.0 (%).Trend:Decrease 709.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -19762700000.0 (%).Trend:Decrease 190.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14611800000.0 (%).Trend:Decrease 26.06% than previous quarter

Overall: decreasing (-167.18%). 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 16.38 (%).Trend:Decrease 260.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -15.29 (%).Trend:Decrease 193.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.44 (%).Trend:Decrease 31.72% than previous quarter

Overall: decreasing (-163.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.26 (USD).Trend:Decrease 1176.19% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 118.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.94 (USD).Trend:Increase 129.27% than previous quarter

Overall: increasing (-141.59%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show a concerning pattern. Liabilities on revenue have experienced fluctuating trends, while current assets on revenue show a general upward trend with little fluctuation. Cost efficiency is severely impacted by large negative changes in retained earnings ratios. Investment efficiency and earnings per share also demonstrate volatile and decreasing trends, with significant fluctuations. The analysis suggests a complex financial situation with a potential need for significant adjustments.