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 60173600000.0 (%).Trend:Decrease 4.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 55236600000.0 (%).Trend:Decrease 8.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53415800000.0 (%).Trend:Decrease 3.3% than previous quarter

Overall: decreasing (-11.23%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70554700000.0 (%).Trend:Decrease 12.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 95092900000.0 (%).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 112893000000.0 (%).Trend:Increase 18.72% than previous quarter

Overall: increasing (60.01%). 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 -786714300000.0 (%).Trend:Decrease 1.61% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -766175900000.0 (%).Trend:Decrease 2.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -752441400000.0 (%).Trend:Decrease 1.79% than previous quarter

Overall: increasing (-4.36%). 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 -200.97 (%).Trend:Increase 5.41% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -182.25 (%).Trend:Decrease 9.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -173.41 (%).Trend:Decrease 4.85% than previous quarter

Overall: increasing (-13.71%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.98 (USD).Trend:Increase 88.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.43 (USD).Trend:Decrease 56.12% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.93 (USD).Trend:Increase 116.28% than previous quarter

Overall: decreasing (-5.1%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 displays a complex pattern. Liabilities on revenue decreased steadily, whereas current assets on revenue showed an increase.  The ratio of retained earnings to revenue displayed a continued decrease, while retained earnings on assets and earnings per share both showed considerable fluctuation.  Overall, the financial picture is volatile with conflicting positive and negative trends. Further analysis is crucial to understand the underlying causes.