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 20342800000.0 (%).Trend:Increase 2.07% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18564100000.0 (%).Trend:Decrease 8.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16040200000.0 (%).Trend:Decrease 13.6% than previous quarter

Overall: decreasing (-21.15%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29882700000.0 (%).Trend:Decrease 2.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 27352100000.0 (%).Trend:Decrease 8.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 26380700000.0 (%).Trend:Decrease 3.55% than previous quarter

Overall: decreasing (-11.72%). 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 11484200000.0 (%).Trend:Decrease 8.01% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 10342600000.0 (%).Trend:Decrease 9.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10075600000.0 (%).Trend:Decrease 2.58% than previous quarter

Overall: decreasing (-12.27%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18260600000.0 (%).Trend:Increase 50.65% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6193400000.0 (%).Trend:Decrease 66.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12355200000.0 (%).Trend:Increase 99.49% than previous quarter

Overall: decreasing (-32.34%). 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 21.25 (%).Trend:Decrease 4.54% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.35 (%).Trend:Decrease 8.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.85 (%).Trend:Increase 2.58% than previous quarter

Overall: decreasing (-6.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.14 (USD).Trend:Decrease 60.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.22 (USD).Trend:Increase 57.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.27 (USD).Trend:Increase 22.73% than previous quarter

Overall: increasing (92.86%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows decreasing trends in liabilities and current assets on revenue, indicating potential issues with managing short-term finances. Cost efficiency shows a decreasing trend in the ratio of retained earnings to revenue, suggesting reduced profitability.  SG&A expense ratio shows significant fluctuations, with a decrease overall. Investment efficiency shows a decreasing trend in retained earnings on assets. Earnings per share are increasing overall but with significant fluctuations, suggesting potential volatility.  Further analysis is needed to determine the root causes and implications of these trends.