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 902000000000.0 (%).Trend:Increase 0.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 868300000000.0 (%).Trend:Decrease 3.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 863500000000.0 (%).Trend:Decrease 0.55% than previous quarter

Overall: decreasing (-4.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 936800000000.0 (%).Trend:Increase 7.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 919600000000.0 (%).Trend:Decrease 1.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1066400000000.0 (%).Trend:Increase 15.96% than previous quarter

Overall: increasing (13.83%). 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 -3336300000000.0 (%).Trend:Increase 3.75% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3292400000000.0 (%).Trend:Decrease 1.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -3253000000000.0 (%).Trend:Decrease 1.2% than previous quarter

Overall: increasing (-2.5%). 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 -107.24 (%).Trend:Increase 3.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -101.46 (%).Trend:Decrease 5.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -95.49 (%).Trend:Decrease 5.88% than previous quarter

Overall: increasing (-10.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -4.96 (USD).Trend:Increase 13.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 98.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 250.0% than previous quarter

Overall: increasing (-102.42%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows liabilities on revenue decreasing slightly (-4.27%) and current assets on revenue increasing substantially (13.83%) from Q3 2022 to Q2 2023.  Cost efficiency, however, displays a significant fluctuation in the ratio of retained earnings to revenue, increasing by -2.5%. Investment efficiency also shows significant fluctuation, with retained earnings on assets decreasing by -10.96%.  Earnings per share are significantly decreasing, by -102.42%.  Overall, the data suggests potential issues with earnings and investment efficiency, but more context and comparative data are needed for a full assessment.