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 401546300.0 (%).Trend:Increase 20.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 474194100.0 (%).Trend:Increase 18.09% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 531195300.0 (%).Trend:Increase 12.02% than previous quarter

Overall: increasing (32.29%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3095533100.0 (%).Trend:Decrease 26.06% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2040433000.0 (%).Trend:Decrease 34.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1257402600.0 (%).Trend:Decrease 38.38% than previous quarter

Overall: decreasing (-59.38%). Fluctuation: **Significant** (high 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 -44643509400.0 (%).Trend:Increase 4.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -46275060200.0 (%).Trend:Increase 3.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -47109341100.0 (%).Trend:Increase 1.8% than previous quarter

Overall: decreasing (5.52%). 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 -784.74 (%).Trend:Increase 28.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1038.54 (%).Trend:Increase 32.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1233.38 (%).Trend:Increase 18.76% than previous quarter

Overall: decreasing (57.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement analysis for Q3 2022 to Q2 2023 suggests a challenging financial position. While liabilities on revenue are increasing (32.29%), current assets are decreasing substantially (-59.38%).  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displays a downward trend (5.52%), though with significant variation.  Investment efficiency, indicated by retained earnings on assets, is declining significantly (-57.17%) with large fluctuations. The overall performance shows deterioration in key financial metrics, necessitating further investigation into underlying causes.