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 158870000000.0 (%).Trend:Increase 70.39% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 131950000000.0 (%).Trend:Decrease 16.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 107140000000.0 (%).Trend:Decrease 18.8% than previous quarter

Overall: decreasing (-32.56%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 258180000000.0 (%).Trend:Increase 27.86% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 225460000000.0 (%).Trend:Decrease 12.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 200520000000.0 (%).Trend:Decrease 11.06% than previous quarter

Overall: decreasing (-22.33%). 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 -26770000000.0 (%).Trend:Increase 54.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -27000000000.0 (%).Trend:Increase 0.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -27280000000.0 (%).Trend:Increase 1.04% than previous quarter

Overall: decreasing (1.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 122760000000.0 (%).Trend:Increase 46.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34570000000.0 (%).Trend:Decrease 71.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66820000000.0 (%).Trend:Increase 93.29% than previous quarter

Overall: decreasing (-45.57%). 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 -8.06 (%).Trend:Increase 30.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -8.79 (%).Trend:Increase 9.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.73 (%).Trend:Increase 10.69% than previous quarter

Overall: decreasing (20.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities and current assets on revenue decreased, indicating improved working capital efficiency, albeit with moderate fluctuation.  Cost efficiency shows a mixed trend. While the ratio of retained earnings to revenue slightly decreased, with high variation, SG&A expense ratio decreased overall, but with significant fluctuation.  Investment efficiency, as represented by retained earnings on assets, shows a consistent decrease with high variation.