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 15854000000.0 (%).Trend:Increase 1.9% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14874000000.0 (%).Trend:Decrease 6.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15162000000.0 (%).Trend:Increase 1.94% than previous quarter

Overall: decreasing (-4.36%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 41682000000.0 (%).Trend:Increase 8.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 39124000000.0 (%).Trend:Decrease 6.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40994000000.0 (%).Trend:Increase 4.78% than previous quarter

Overall: decreasing (-1.65%). 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 -5497000000.0 (%).Trend:Decrease 19.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3122000000.0 (%).Trend:Decrease 43.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2020000000.0 (%).Trend:Decrease 35.3% than previous quarter

Overall: increasing (-63.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9448000000.0 (%).Trend:Increase 50.95% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3770000000.0 (%).Trend:Decrease 60.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7217000000.0 (%).Trend:Increase 91.43% than previous quarter

Overall: decreasing (-23.61%). 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 -4.22 (%).Trend:Decrease 19.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.37 (%).Trend:Decrease 43.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.49 (%).Trend:Decrease 37.13% than previous quarter

Overall: increasing (-64.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 suggest a mixed picture of financial performance. Liabilities on revenue show a slight overall decrease, while current assets have a minimal decrease. Cost efficiency metrics like retained earnings to revenue, SG&A expense, and investment efficiency display significant negative increases.  The volatile nature of these trends calls for further investigation.