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 1842996400.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1508185700.0 (%).Trend:Decrease 18.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4352803500.0 (%).Trend:Increase 188.61% than previous quarter

Overall: increasing (136.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3751338500.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 6167597100.0 (%).Trend:Increase 64.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5305212700.0 (%).Trend:Decrease 13.98% than previous quarter

Overall: increasing (41.42%). 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 -39459049300.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -42759803100.0 (%).Trend:Increase 8.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43425231700.0 (%).Trend:Increase 1.56% than previous quarter

Overall: decreasing (10.05%). 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 -1022.58 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -682.1 (%).Trend:Decrease 33.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -803.81 (%).Trend:Increase 17.84% than previous quarter

Overall: increasing (-21.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show several key trends. Liabilities on revenue increased significantly, with a massive surge in Q2 2023.  Current assets on revenue are also increasing, but with notable fluctuations.  The ratio of retained earnings to revenue shows a consistent decrease, indicative of declining cost efficiency.  Investment efficiency, measured by retained earnings on assets, exhibits substantial swings between quarters.