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 7839600000.0 (%).Trend:Decrease 0.19% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 6731500000.0 (%).Trend:Decrease 14.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7299400000.0 (%).Trend:Increase 8.44% than previous quarter

Overall: decreasing (-6.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28067100000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 27157900000.0 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 27249600000.0 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (-2.91%). 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 17944900000.0 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 18021200000.0 (%).Trend:Increase 0.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 17955000000.0 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (0.06%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3685900000.0 (%).Trend:Increase 52.23% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1148400000.0 (%).Trend:Decrease 68.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2307600000.0 (%).Trend:Increase 100.94% than previous quarter

Overall: decreasing (-37.39%). 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 56.23 (%).Trend:Increase 0.86% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 57.85 (%).Trend:Increase 2.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.58 (%).Trend:Decrease 0.47% than previous quarter

Overall: increasing (2.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.02 (USD).Trend:Increase 22.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 80.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.26 (USD).Trend:Increase 30.0% than previous quarter

Overall: decreasing (-74.51%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows a modest decrease in working capital efficiency. Liabilities and current assets on revenue show a generally downward trend, although with some slight fluctuation. Cost efficiency shows a minimal increase in the retained earnings-to-revenue ratio, but the SG&A ratio experiences notable fluctuations. Investment efficiency exhibits consistent growth in retained earnings on assets, yet earnings per share demonstrate considerable volatility, decreasing substantially in Q1 2023 and then increasing slightly in Q2 2023.