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 894800000.0 (%).Trend:Increase 14.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1042200000.0 (%).Trend:Increase 16.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 769100000.0 (%).Trend:Decrease 26.2% than previous quarter

Overall: decreasing (-14.05%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 750200000.0 (%).Trend:Decrease 41.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 292900000.0 (%).Trend:Decrease 60.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 121300000.0 (%).Trend:Decrease 58.59% than previous quarter

Overall: decreasing (-83.83%). Fluctuation: **Significant** (high 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 -19300000000.0 (%).Trend:Increase 3.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -20300000000.0 (%).Trend:Increase 5.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -20800000000.0 (%).Trend:Increase 2.46% than previous quarter

Overall: decreasing (7.77%). 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 -1456.16 (%).Trend:Increase 48.44% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2578.76 (%).Trend:Increase 77.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -3619.28 (%).Trend:Increase 40.35% than previous quarter

Overall: decreasing (148.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis of three quarters (Q3 2022 to Q2 2023) reveals decreasing trends in liabilities on revenue (decreasing by -14.05%), current assets on revenue (decreasing by -83.83%), and the ratio of retained earnings to revenue (decreasing by 7.77%).  Retained earnings on assets also exhibit a significant decrease (decreasing by 148.55%) with high variation.  The overall trend for each metric points toward a decline.