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 662260000000.0 (%).Trend:Decrease 11.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 753210000000.0 (%).Trend:Increase 13.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 692570000000.0 (%).Trend:Decrease 8.05% than previous quarter

Overall: increasing (4.58%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 375900000000.0 (%).Trend:Increase 0.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 345010000000.0 (%).Trend:Decrease 8.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 368140000000.0 (%).Trend:Increase 6.7% than previous quarter

Overall: decreasing (-2.06%). 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 -68930000000.0 (%).Trend:Decrease 18.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -249650000000.0 (%).Trend:Increase 262.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -275580000000.0 (%).Trend:Increase 10.39% than previous quarter

Overall: decreasing (299.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 74800000000.0 (%).Trend:Increase 44.74% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26390000000.0 (%).Trend:Decrease 64.72% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50830000000.0 (%).Trend:Increase 92.61% than previous quarter

Overall: decreasing (-32.05%). 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 -1.04 (%).Trend:Decrease 16.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3.74 (%).Trend:Increase 259.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.12 (%).Trend:Increase 10.16% than previous quarter

Overall: decreasing (296.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.32 (USD).Trend:Increase 51.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.72 (USD).Trend:Decrease 86.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.74 (USD).Trend:Increase 141.67% than previous quarter

Overall: decreasing (-67.29%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a slight increase (4.58%) in liabilities on revenue with little fluctuation. Current assets on revenue are decreasing (-2.06%) with little fluctuation. Cost efficiency exhibits substantial variation, with a sharp decline in the ratio of retained earnings to revenue (299.8%). The SG&A expense ratio also shows significant fluctuations, declining overall (-32.05%). Investment efficiency shows a large decrease (-296.15%) in retained earning on assets. Earnings per share decreased (-67.29%) over the three quarters. Overall, the data reveal significant volatility in key financial metrics.