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 198648300000.0 (%).Trend:Increase 4.68% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 237853500000.0 (%).Trend:Increase 19.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 244083500000.0 (%).Trend:Increase 2.62% than previous quarter

Overall: increasing (22.87%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 311427500000.0 (%).Trend:Increase 1.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 365666300000.0 (%).Trend:Increase 17.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 382900400000.0 (%).Trend:Increase 4.71% than previous quarter

Overall: increasing (22.95%). 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 219251800000.0 (%).Trend:Increase 2.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211520200000.0 (%).Trend:Decrease 3.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 213074400000.0 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-2.82%). Fluctuation: **Little** (low 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 29.33 (%).Trend:Increase 1.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.36 (%).Trend:Decrease 20.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.94 (%).Trend:Decrease 1.8% than previous quarter

Overall: decreasing (-21.79%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 reveals a pattern of increasing liabilities and current assets on revenue, indicating a possible expansion in operations.  However, the ratio of retained earnings to revenue shows a marginal decline, while investment efficiency, measured by retained earnings on assets, is decreasing at a substantially faster rate. This suggests that while the company is growing, their return on assets is declining. The overall performance trend suggests a need for strategic adjustments.