Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 6036200000.0 (%).Trend:Decrease 3.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18309400000.0 (%).Trend:Increase 203.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10892100000.0 (%).Trend:Decrease 40.51% than previous quarter

Overall: increasing (80.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 1504500000.0 (%).Trend:Decrease 6.86% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 2405100000.0 (%).Trend:Increase 59.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2090800000.0 (%).Trend:Decrease 13.07% than previous quarter

Overall: increasing (38.97%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -33973000000.0 (%).Trend:Increase 0.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -40657500000.0 (%).Trend:Increase 19.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -48067400000.0 (%).Trend:Increase 18.23% than previous quarter

Overall: decreasing (41.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1436700000.0 (%).Trend:Increase 96.65% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2123400000.0 (%).Trend:Increase 47.8% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2049500000.0 (%).Trend:Decrease 3.48% than previous quarter

Overall: increasing (42.65%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -190.38 (%).Trend:Decrease 6.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -204.44 (%).Trend:Increase 7.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -226.11 (%).Trend:Increase 10.6% than previous quarter

Overall: decreasing (18.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.0 (USD).Trend:Increase 270.37% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.0 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (85.19%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2022 to Q2 2023 present a highly variable financial picture. Liabilities on revenue showed significant increases and decreases, implying instability. Current assets on revenue displayed a moderately fluctuating increase overall. Cost efficiency, as measured by the retained earnings-to-revenue ratio, continued a significant downward trend, exhibiting high variability. SG&A expense ratio demonstrated a substantial increase overall with some quarterly declines, indicating considerable fluctuation.  Investment efficiency shows a decrease in retained earning on assets but with significant variation. Earnings per share continued a downward trend with significant fluctuations. The findings suggest a dynamic and inconsistent financial situation.