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 840240000000.0 (%).Trend:Decrease 7.71% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 924620000000.0 (%).Trend:Increase 10.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 912180000000.0 (%).Trend:Decrease 1.35% than previous quarter

Overall: increasing (8.56%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 706750000000.0 (%).Trend:Decrease 6.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 693490000000.0 (%).Trend:Decrease 1.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 704620000000.0 (%).Trend:Increase 1.6% than previous quarter

Overall: decreasing (-0.3%). 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 -871970000000.0 (%).Trend:Decrease 3.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -820320000000.0 (%).Trend:Decrease 5.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -802460000000.0 (%).Trend:Decrease 2.18% than previous quarter

Overall: increasing (-7.97%). 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 -30.97 (%).Trend:Decrease 0.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.03 (%).Trend:Decrease 6.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -28.05 (%).Trend:Decrease 3.38% than previous quarter

Overall: increasing (-9.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.08 (USD).Trend:Increase 61.24% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.74 (USD).Trend:Decrease 64.42% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.54 (USD).Trend:Increase 108.11% than previous quarter

Overall: decreasing (-25.96%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (8.56%) with low fluctuation, and current assets decreased slightly (-0.3%), also with low variation.  Cost efficiency metrics (ratio of retained earnings to revenue and retained earnings on assets) showed significant increases (-7.97% and -9.43% respectively) and high variability. Earnings per share decreased considerably (-25.96%) with significant fluctuation.