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 10168400000.0 (%).Trend:Decrease 11.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 9145700000.0 (%).Trend:Decrease 10.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 11718400000.0 (%).Trend:Increase 28.13% than previous quarter

Overall: increasing (15.24%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 18760900000.0 (%).Trend:Decrease 3.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 17859700000.0 (%).Trend:Decrease 4.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20711000000.0 (%).Trend:Increase 15.96% than previous quarter

Overall: increasing (10.39%). 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 -17452700000.0 (%).Trend:Increase 0.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -17970000000.0 (%).Trend:Increase 2.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -18037100000.0 (%).Trend:Increase 0.37% than previous quarter

Overall: decreasing (3.35%). 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 -67.13 (%).Trend:Increase 3.21% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -72.79 (%).Trend:Increase 8.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -66.3 (%).Trend:Decrease 8.92% than previous quarter

Overall: increasing (-1.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.1 (USD).Trend:Decrease 16.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-90.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 indicate a mixed picture. Working capital efficiency shows an overall increasing trend with fluctuating results for both liabilities and current assets. The ratio of retained earnings to revenue is decreasing overall, but with significant fluctuations.  Investment efficiency shows an increase in retained earnings on assets with significant volatility. Earnings per share demonstrate a decreasing trend with substantial quarterly variations.