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 59244000000.0 (%).Trend:Decrease 31.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 62451300000.0 (%).Trend:Increase 5.41% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 52373000000.0 (%).Trend:Decrease 16.14% than previous quarter

Overall: decreasing (-11.6%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 54778900000.0 (%).Trend:Decrease 20.64% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 44331800000.0 (%).Trend:Decrease 19.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 41954800000.0 (%).Trend:Decrease 5.36% than previous quarter

Overall: decreasing (-23.41%). Fluctuation: **Neutral** (moderate 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 -137156500000.0 (%).Trend:Decrease 13.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -140253200000.0 (%).Trend:Increase 2.26% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -137918700000.0 (%).Trend:Decrease 1.66% than previous quarter

Overall: decreasing (0.56%). 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 -27.87 (%).Trend:Decrease 13.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.85 (%).Trend:Increase 7.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -28.69 (%).Trend:Decrease 3.89% than previous quarter

Overall: decreasing (2.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.75 (USD).Trend:Increase 188.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 76.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.23 (USD).Trend:Increase 27.78% than previous quarter

Overall: decreasing (-69.33%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show a mixed performance.  Liabilities and current assets on revenue are decreasing, with moderate variation.  The ratio of retained earnings to revenue shows a very slightly decreasing trend, but significant fluctuation. Investment efficiency (retained earnings on assets) also displays a decreasing trend with significant fluctuation.  Earnings per share exhibit significant, negative fluctuation. This indicates potential instability in operational efficiency and financial management, especially regarding earnings.