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 1011864500.0 (%).Trend:Decrease 4.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1043591600.0 (%).Trend:Increase 3.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1035113000.0 (%).Trend:Decrease 0.81% than previous quarter

Overall: increasing (2.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3238080400.0 (%).Trend:Decrease 22.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2816499100.0 (%).Trend:Decrease 13.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2364395300.0 (%).Trend:Decrease 16.05% than previous quarter

Overall: decreasing (-26.98%). 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 -25323175200.0 (%).Trend:Increase 5.06% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -26132376100.0 (%).Trend:Increase 3.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -26747684500.0 (%).Trend:Increase 2.35% than previous quarter

Overall: decreasing (5.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2633523800.0 (%).Trend:Increase 49.63% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 846327500.0 (%).Trend:Decrease 67.86% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1618722600.0 (%).Trend:Increase 91.26% than previous quarter

Overall: decreasing (-38.53%). Fluctuation: **Significant** (high variation).


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 -406.67 (%).Trend:Increase 20.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -454.77 (%).Trend:Increase 11.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -510.02 (%).Trend:Increase 12.15% than previous quarter

Overall: decreasing (25.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over the period Q3 2022 to Q2 2023, a slight increase (2.3%) was observed in liabilities on revenue, whereas current assets on revenue experienced a notable decline (-26.98%). Cost efficiency was negatively impacted, with retained earnings to revenue showing a substantial decrease (-5.63%) and significant volatility. Similarly, the SG&A expense ratio declined sharply (-38.53%) with high fluctuation. Investment efficiency, as indicated by retained earnings on assets, decreased by a considerable 25.41%, demonstrating substantial volatility.