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 17551000000.0 (%).Trend:Increase 10.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 17268400000.0 (%).Trend:Decrease 1.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16902800000.0 (%).Trend:Decrease 2.12% than previous quarter

Overall: decreasing (-3.69%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 122766500000.0 (%).Trend:Increase 28.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 90034400000.0 (%).Trend:Decrease 26.66% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81133500000.0 (%).Trend:Decrease 9.89% than previous quarter

Overall: decreasing (-33.91%). 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 -167431200000.0 (%).Trend:Increase 8.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -196251800000.0 (%).Trend:Increase 17.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -209531100000.0 (%).Trend:Increase 6.77% than previous quarter

Overall: decreasing (25.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17335400000.0 (%).Trend:Increase 49.77% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7095000000.0 (%).Trend:Decrease 59.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14288200000.0 (%).Trend:Increase 101.38% than previous quarter

Overall: decreasing (-17.58%). 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 -114.81 (%).Trend:Decrease 11.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -160.81 (%).Trend:Increase 40.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -189.37 (%).Trend:Increase 17.76% than previous quarter

Overall: decreasing (64.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 reveals decreasing liabilities on revenue (-3.69%), significantly decreasing current assets on revenue (-33.91%), significantly decreasing retained earnings on revenue (-25.14%), significantly decreasing SG&A expense ratio (-17.58%), and significantly decreasing retained earnings on assets (-64.94%).  High fluctuation in several key metrics requires further review.