Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 135453800000.0 (%).Trend:Decrease 0.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 145868000000.0 (%).Trend:Increase 7.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 147326400000.0 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (8.77%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 312794400000.0 (%).Trend:Decrease 0.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 300008700000.0 (%).Trend:Decrease 4.09% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 307940300000.0 (%).Trend:Increase 2.64% than previous quarter

Overall: decreasing (-1.55%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 91866400000.0 (%).Trend:Increase 13.96% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 65459900000.0 (%).Trend:Decrease 28.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 71632500000.0 (%).Trend:Increase 9.43% than previous quarter

Overall: decreasing (-22.03%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 165902500000.0 (%).Trend:Increase 56.56% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 59571400000.0 (%).Trend:Decrease 64.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 119013800000.0 (%).Trend:Increase 99.78% than previous quarter

Overall: decreasing (-28.26%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 19.05 (%).Trend:Increase 15.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.21 (%).Trend:Decrease 25.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.02 (%).Trend:Increase 5.7% than previous quarter

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

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.54 (USD).Trend:Increase 80.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 96.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 950.0% than previous quarter

Overall: decreasing (-61.11%). Fluctuation: **Significant** (high variation).



Between Q3 2021 and Q2 2023, liabilities on revenue increased by 8.77% with low fluctuation, while current assets decreased by 1.55% with low fluctuation.  Cost efficiency metrics reveal a decrease of 22.03% in the ratio of retained earnings to revenue (neutral fluctuation) and a 28.26% decrease in the SG&A expense ratio (significant fluctuation). Investment efficiency decreased; retained earnings on assets decreased by 21.15% (neutral fluctuation), and earnings per share decreased significantly by 61.11% (significant fluctuation).