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 6970200000000.0 (%).Trend:Increase 25.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 5305900000000.0 (%).Trend:Decrease 23.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5478900000000.0 (%).Trend:Increase 3.26% than previous quarter

Overall: decreasing (-21.4%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 5717900000000.0 (%).Trend:Increase 31.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4137600000000.0 (%).Trend:Decrease 27.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4226200000000.0 (%).Trend:Increase 2.14% than previous quarter

Overall: decreasing (-26.09%). 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 -819000000000.0 (%).Trend:Decrease 31.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -736900000000.0 (%).Trend:Decrease 10.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -710600000000.0 (%).Trend:Decrease 3.57% than previous quarter

Overall: increasing (-13.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1539800000000.0 (%).Trend:Increase 52.38% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 355300000000.0 (%).Trend:Decrease 76.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 709600000000.0 (%).Trend:Increase 99.72% than previous quarter

Overall: decreasing (-53.92%). 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 -6.04 (%).Trend:Decrease 38.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -8.34 (%).Trend:Increase 38.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.0 (%).Trend:Decrease 4.08% than previous quarter

Overall: decreasing (32.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Finance statements from Q3 2022 to Q2 2023 show a mixed picture of financial performance.  Working capital efficiency is declining, with liabilities on revenue decreasing by 21.4% and current assets on revenue decreasing by 26.1%.  Cost efficiency is also a concern. The ratio of retained earnings to revenue is increasing, but with significant fluctuations.  SG&A expense ratio shows a significant decrease overall. Investment efficiency, measured by retained earnings on assets, is also decreasing, but with high volatility.  Further analysis is needed to understand the underlying reasons for these trends.