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


Financial performance from Q3 2022 to Q2 2023 is mixed. Working capital efficiency is declining, with both liabilities and current assets on revenue decreasing.  Cost efficiency is also a key concern, with a substantial decrease in the SG&A expense ratio, despite the increasing ratio of retained earnings to revenue. Investment efficiency, measured by retained earnings on assets, is declining.  The volatile trends across these metrics highlight the need for deeper investigation into the underlying factors influencing performance.