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 7224400000.0 (%).Trend:Increase 9.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 6787600000.0 (%).Trend:Decrease 6.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7455200000.0 (%).Trend:Increase 9.84% than previous quarter

Overall: increasing (3.19%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28304600000.0 (%).Trend:Decrease 18.43% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 22418200000.0 (%).Trend:Decrease 20.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17232000000.0 (%).Trend:Decrease 23.13% than previous quarter

Overall: decreasing (-39.12%). 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 -161845200000.0 (%).Trend:Increase 5.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -176779500000.0 (%).Trend:Increase 9.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -183890300000.0 (%).Trend:Increase 4.02% than previous quarter

Overall: decreasing (13.62%). 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 -439.42 (%).Trend:Increase 24.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -585.2 (%).Trend:Increase 33.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -746.19 (%).Trend:Increase 27.51% than previous quarter

Overall: decreasing (69.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue show a small overall increase (3.19%), suggesting minor fluctuation. However, current assets on revenue significantly decreased (-39.12%), with moderate variation.  Cost efficiency metrics indicate a significant decrease in the ratio of retained earnings to revenue (-13.62%) and a substantial drop in retained earnings on assets (-69.81%), both exhibiting high variation.  These findings require urgent attention.