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 82987200000.0 (%).Trend:Decrease 28.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 134270500000.0 (%).Trend:Increase 61.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 128793600000.0 (%).Trend:Decrease 4.08% than previous quarter

Overall: increasing (55.2%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 184540100000.0 (%).Trend:Increase 4.41% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 162166700000.0 (%).Trend:Decrease 12.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 176013100000.0 (%).Trend:Increase 8.54% than previous quarter

Overall: decreasing (-4.62%). Fluctuation: **Little** (low 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 108151000000.0 (%).Trend:Increase 37.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 70592300000.0 (%).Trend:Decrease 34.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 83757300000.0 (%).Trend:Increase 18.65% than previous quarter

Overall: decreasing (-22.56%). Fluctuation: **Neutral** (moderate 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 16.91 (%).Trend:Increase 36.92% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 11.24 (%).Trend:Decrease 33.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 12.76 (%).Trend:Increase 13.52% than previous quarter

Overall: decreasing (-24.54%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 11.27 (USD).Trend:Increase 441.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share -3.4 (USD).Trend:Decrease 130.17% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.78 (USD).Trend:Decrease 152.35% than previous quarter

Overall: decreasing (-84.21%). Fluctuation: **Significant** (high variation).



The reviewed period (Q3 2022 - Q2 2023) shows mixed results. While liabilities on revenue increased overall (55.2%), current assets decreased (-4.62%), indicating potential working capital issues. Cost efficiency metrics also deteriorated, with retained earnings to revenue and retained earnings on assets falling by 22.56% and 24.54% respectively. The sharp decline of 84.21% in earnings per share necessitates urgent attention.