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 8163700000.0 (%).Trend:Decrease 14.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 8515700000.0 (%).Trend:Increase 4.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9349800000.0 (%).Trend:Increase 9.79% than previous quarter

Overall: increasing (14.53%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50900100000.0 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 49088300000.0 (%).Trend:Decrease 3.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 51105600000.0 (%).Trend:Increase 4.11% than previous quarter

Overall: increasing (0.4%). 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 -138307900000.0 (%).Trend:Increase 3.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -150795300000.0 (%).Trend:Increase 9.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -158327900000.0 (%).Trend:Increase 5.0% than previous quarter

Overall: decreasing (14.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10921800000.0 (%).Trend:Increase 51.06% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4786700000.0 (%).Trend:Decrease 56.17% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9886400000.0 (%).Trend:Increase 106.54% than previous quarter

Overall: decreasing (-9.48%). 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 -247.6 (%).Trend:Decrease 5.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -295.83 (%).Trend:Increase 19.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -298.8 (%).Trend:Increase 1.0% than previous quarter

Overall: decreasing (20.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 data reveals a 14.53% increase in liabilities on revenue, while current assets on revenue saw a minor 0.4% increase; both showed low variation.  Cost efficiency was marked by a significant 14.47% decrease in the ratio of retained earnings to revenue and a -9.48% decrease in the SG&A expense ratio, both with high volatility. Investment efficiency indicated a substantial 20.68% decline in retained earnings on assets, demonstrating significant fluctuation.