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 16138500000.0 (%).Trend:Increase 1.99% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 16535300000.0 (%).Trend:Increase 2.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15134000000.0 (%).Trend:Decrease 8.47% than previous quarter

Overall: decreasing (-6.22%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28392000000.0 (%).Trend:Decrease 11.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 24495000000.0 (%).Trend:Decrease 13.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 25915500000.0 (%).Trend:Increase 5.8% than previous quarter

Overall: decreasing (-8.72%). 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 -39709600000.0 (%).Trend:Increase 7.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -41099500000.0 (%).Trend:Increase 3.5% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43060600000.0 (%).Trend:Increase 4.77% than previous quarter

Overall: decreasing (8.44%). 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 -13.53 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -14.05 (%).Trend:Increase 3.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -14.62 (%).Trend:Increase 4.06% than previous quarter

Overall: decreasing (8.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.06 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 83.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.03 (USD).Trend:Increase 200.0% than previous quarter

Overall: increasing (-50.0%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2022 to Q2 2023 shows a mix of positive and negative trends.  Liabilities on revenue are decreasing, while current assets on revenue show a similar decreasing trend.  The ratio of retained earnings to revenue and retained earnings on assets display a consistent decrease. Earnings per share demonstrate significant fluctuations with upward and downward trends throughout. Detailed analysis is necessary to uncover underlying causes.