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 2419503400.0 (%).Trend:Increase 48.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1600789100.0 (%).Trend:Decrease 33.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1560511400.0 (%).Trend:Decrease 2.52% than previous quarter

Overall: decreasing (-35.5%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 18948312200.0 (%).Trend:Decrease 5.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 16801722000.0 (%).Trend:Decrease 11.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 15547911800.0 (%).Trend:Decrease 7.46% than previous quarter

Overall: decreasing (-17.95%). 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 -34381447600.0 (%).Trend:Increase 4.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -37233231700.0 (%).Trend:Increase 8.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -38131931500.0 (%).Trend:Increase 2.41% than previous quarter

Overall: decreasing (10.91%). 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 -181.25 (%).Trend:Increase 10.65% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -221.34 (%).Trend:Increase 22.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -245.04 (%).Trend:Increase 10.71% than previous quarter

Overall: decreasing (35.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue decreased by 35.5%, showing moderate fluctuation.  Current assets on revenue declined by 17.95%, with low variation.  The ratio of retained earnings to revenue decreased by 10.91%, and retained earnings on assets decreased by 35.19%, both with significant fluctuations. These trends warrant a deeper review of financial health.