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 951300000.0 (%).Trend:Increase 20.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1148600000.0 (%).Trend:Increase 20.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1381000000.0 (%).Trend:Increase 20.23% than previous quarter

Overall: increasing (45.17%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 9172000000.0 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 8276100000.0 (%).Trend:Decrease 9.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7749500000.0 (%).Trend:Decrease 6.36% than previous quarter

Overall: decreasing (-15.51%). 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 -25723500000.0 (%).Trend:Increase 2.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -27180800000.0 (%).Trend:Increase 5.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -28219200000.0 (%).Trend:Increase 3.82% than previous quarter

Overall: decreasing (9.7%). 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 -257.41 (%).Trend:Increase 5.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -293.46 (%).Trend:Increase 14.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -326.88 (%).Trend:Increase 11.39% than previous quarter

Overall: decreasing (26.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 34.92% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 56.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.78 (USD).Trend:Increase 110.81% than previous quarter

Overall: decreasing (-8.24%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show mixed performance. Liabilities on revenue continue to increase (45.17%) with moderate fluctuation.  Current assets on revenue, however, decrease substantially (-15.51%).  Cost efficiency displays a declining ratio of retained earnings to revenue (9.7%) with significant volatility.  Investment efficiency reveals a significant decrease in retained earnings on assets (26.99%) with notable variation. Earnings per share show a fluctuating trend, decreasing overall (-8.24%) with substantial variation.  These findings suggest a need for closer scrutiny.