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 3675400000.0 (%).Trend:Decrease 8.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2322900000.0 (%).Trend:Decrease 36.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2639800000.0 (%).Trend:Increase 13.64% than previous quarter

Overall: decreasing (-28.18%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 27661700000.0 (%).Trend:Decrease 9.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 23573600000.0 (%).Trend:Decrease 14.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31694100000.0 (%).Trend:Increase 34.45% than previous quarter

Overall: increasing (14.58%). 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 -50260000000.0 (%).Trend:Increase 6.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -57050000000.0 (%).Trend:Increase 13.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -60890000000.0 (%).Trend:Increase 6.73% than previous quarter

Overall: decreasing (21.15%). 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 -178.12 (%).Trend:Increase 17.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -237.85 (%).Trend:Increase 33.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -190.0 (%).Trend:Decrease 20.12% than previous quarter

Overall: decreasing (6.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.9 (USD).Trend:Increase 49.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.67 (USD).Trend:Decrease 64.74% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.34 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-29.47%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 data shows a decrease in liabilities on revenue (-28.18%) and an increase in current assets on revenue (14.58%), both with moderate fluctuation.  The ratio of retained earnings to revenue decreased (-21.15%) and retained earnings on assets decreased (-6.67%), both with high variation.  Earnings per share increased (-29.47%), exhibiting significant fluctuation.