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 136250000000.0 (%).Trend:Increase 32.37% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 75690000000.0 (%).Trend:Decrease 44.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79330000000.0 (%).Trend:Increase 4.81% than previous quarter

Overall: decreasing (-41.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 233340000000.0 (%).Trend:Increase 22.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 179250000000.0 (%).Trend:Decrease 23.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 204370000000.0 (%).Trend:Increase 14.01% than previous quarter

Overall: decreasing (-12.42%). 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 404530000000.0 (%).Trend:Increase 3.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 417400000000.0 (%).Trend:Increase 3.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 437570000000.0 (%).Trend:Increase 4.83% than previous quarter

Overall: increasing (8.17%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38870000000.0 (%).Trend:Increase 53.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11730000000.0 (%).Trend:Decrease 69.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25650000000.0 (%).Trend:Increase 118.67% than previous quarter

Overall: decreasing (-34.01%). 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 27.68 (%).Trend:Increase 0.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.65 (%).Trend:Increase 7.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 30.53 (%).Trend:Increase 2.97% than previous quarter

Overall: increasing (10.3%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 shows mixed results. Liabilities on revenue significantly decreased, but then slightly increased, resulting in a negative overall trend.  Current assets on revenue also decreased, but similarly to liabilities on revenue, there are variations which are considered neutral. Cost efficiency, measured by the ratio of retained earnings to revenue, has risen consistently, and selling, general, and administrative (SG&A) expenses have also decreased, although with significant fluctuation. Investment efficiency, gauged by retained earnings on assets, has steadily increased.  The provided data lacks specifics on Earnings Per Share, suggesting this might be missing data or an error.  Significant fluctuations across various financial metrics are noticeable.