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 58584400000.0 (%).Trend:Increase 5.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 57926800000.0 (%).Trend:Decrease 1.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57109800000.0 (%).Trend:Decrease 1.41% than previous quarter

Overall: decreasing (-2.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 55041900000.0 (%).Trend:Increase 4.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 55486400000.0 (%).Trend:Increase 0.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 54864800000.0 (%).Trend:Decrease 1.12% than previous quarter

Overall: decreasing (-0.32%). 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 51234200000.0 (%).Trend:Increase 0.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 50799200000.0 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 51105800000.0 (%).Trend:Increase 0.6% than previous quarter

Overall: decreasing (-0.25%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75314000000.0 (%).Trend:Increase 47.87% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24763000000.0 (%).Trend:Decrease 67.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49298900000.0 (%).Trend:Increase 99.08% than previous quarter

Overall: decreasing (-34.54%). 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 17.32 (%).Trend:Decrease 0.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.27 (%).Trend:Decrease 0.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.48 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (0.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.08 (USD).Trend:Increase 45.95% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.44 (USD).Trend:Increase 633.33% than previous quarter

Overall: decreasing (-59.26%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show a complex financial picture. Liabilities on revenue are decreasing, while current assets on revenue also show a slight decreasing trend.  Cost efficiency, as measured by retained earnings to revenue, is consistently decreasing with little fluctuation. Selling, general, and administrative (SG&A) expense ratio is decreasing overall, but with significant fluctuations. Investment efficiency (retained earnings on assets) is marginally increasing. Earnings per share is showing a significant decrease overall, with significant volatility.  These findings indicate the company is experiencing some challenges despite minor improvements in certain areas.