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 762600000.0 (%).Trend:Increase 1.52% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 548800000.0 (%).Trend:Decrease 28.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 483100000.0 (%).Trend:Decrease 11.97% than previous quarter

Overall: decreasing (-36.65%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 7479000000.0 (%).Trend:Decrease 7.64% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 5791700000.0 (%).Trend:Decrease 22.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5007500000.0 (%).Trend:Decrease 13.54% than previous quarter

Overall: decreasing (-33.05%). 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 -14690000000.0 (%).Trend:Increase 8.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -16980000000.0 (%).Trend:Increase 15.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -17880000000.0 (%).Trend:Increase 5.3% than previous quarter

Overall: decreasing (21.72%). 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 -192.86 (%).Trend:Increase 15.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -291.34 (%).Trend:Increase 51.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -352.16 (%).Trend:Increase 20.88% than previous quarter

Overall: decreasing (82.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period analyzed is Q3 2022 to Q2 2023.  Liabilities on revenue decreased significantly (-36.65%) with moderate fluctuation, and current assets on revenue also decreased (-33.05%) with moderate fluctuation. Cost efficiency is seriously deficient: the ratio of retained earnings to revenue decreased by 21.72% (high variation), and retained earnings on assets decreased dramatically by 82.6% (high variation).