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 51610000000.0 (%).Trend:Increase 2.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59410000000.0 (%).Trend:Increase 15.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63970000000.0 (%).Trend:Increase 7.68% than previous quarter

Overall: increasing (23.95%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42400000000.0 (%).Trend:Decrease 4.03% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 33970000000.0 (%).Trend:Decrease 19.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 36990000000.0 (%).Trend:Increase 8.89% than previous quarter

Overall: decreasing (-12.76%). 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 -119110000000.0 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -126420000000.0 (%).Trend:Increase 6.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -179490000000.0 (%).Trend:Increase 41.98% than previous quarter

Overall: decreasing (50.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31180000000.0 (%).Trend:Increase 51.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10790000000.0 (%).Trend:Decrease 65.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21650000000.0 (%).Trend:Increase 100.65% than previous quarter

Overall: decreasing (-30.56%). 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 -20.17 (%).Trend:Increase 0.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -20.93 (%).Trend:Increase 3.77% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -32.13 (%).Trend:Increase 53.51% than previous quarter

Overall: decreasing (59.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue are increasing (23.95%) with moderate fluctuation.  Current assets on revenue also show a decrease (-12.76%) with moderate fluctuation.  Cost efficiency shows a significant decrease (50.69%) in the ratio of retained earnings to revenue, with high variation. The SG&A expense ratio is decreasing (-30.56%) with significant fluctuations. Invest efficiency displays a substantial decrease (59.3%) in retained earnings on assets, accompanied by high volatility.  These results point to possible cost optimization efforts and changing asset management strategies.