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 5406100000.0 (%).Trend:Increase 11.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 5635800000.0 (%).Trend:Increase 4.25% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5175900000.0 (%).Trend:Decrease 8.16% than previous quarter

Overall: decreasing (-4.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 43389000000.0 (%).Trend:Decrease 7.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 41022600000.0 (%).Trend:Decrease 5.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 56392900000.0 (%).Trend:Increase 37.47% than previous quarter

Overall: increasing (29.97%). 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 -54139400000.0 (%).Trend:Increase 11.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -65958400000.0 (%).Trend:Increase 21.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -77211100000.0 (%).Trend:Increase 17.06% than previous quarter

Overall: decreasing (42.62%). 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 -102.31 (%).Trend:Increase 19.3% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -134.79 (%).Trend:Increase 31.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -124.24 (%).Trend:Decrease 7.83% than previous quarter

Overall: decreasing (21.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.56 (USD).Trend:Increase 34.85% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.07 (USD).Trend:Decrease 69.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.93 (USD).Trend:Increase 173.83% than previous quarter

Overall: increasing (-17.7%). Fluctuation: **Significant** (high variation).



Working capital efficiency data for Q3 2022 to Q2 2023 reveals liabilities on revenue decreasing by -4.26% with minor fluctuations.  Current assets on revenue increased by 29.97% with moderate fluctuations.  Cost efficiency, as measured by the retained earnings to revenue ratio, fell by 42.62% with high variation.  Investment efficiency, evaluated via retained earnings on assets, decreased by 21.43% with considerable fluctuation.  Earnings per share increased slightly (-17.7%) but with significant fluctuations.