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 672800000000.0 (%).Trend:Decrease 1.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 625700000000.0 (%).Trend:Decrease 7.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 586500000000.0 (%).Trend:Decrease 6.26% than previous quarter

Overall: decreasing (-12.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 750300000000.0 (%).Trend:Increase 1.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 684800000000.0 (%).Trend:Decrease 8.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 667800000000.0 (%).Trend:Decrease 2.48% than previous quarter

Overall: decreasing (-11.0%). 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 -505800000000.0 (%).Trend:Decrease 3.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -423900000000.0 (%).Trend:Decrease 16.19% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -421100000000.0 (%).Trend:Decrease 0.66% than previous quarter

Overall: increasing (-16.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 109300000000.0 (%).Trend:Increase 45.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34900000000.0 (%).Trend:Decrease 68.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 67300000000.0 (%).Trend:Increase 92.84% than previous quarter

Overall: decreasing (-38.43%). 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 -25.35 (%).Trend:Decrease 2.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -22.73 (%).Trend:Decrease 10.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.74 (%).Trend:Increase 4.44% than previous quarter

Overall: increasing (-6.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 111.43% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 40.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 27.27% than previous quarter

Overall: decreasing (-24.32%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2022 to Q2 2023 reveals a consistent decline in working capital efficiency for both liabilities and current assets.  Cost efficiency exhibits significant fluctuations in the ratio of retained earnings to revenue and the SG&A expense ratio.  Investment efficiency and earnings per share also show substantial quarter-to-quarter variability, demonstrating financial instability.