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 13833200000.0 (%).Trend:Decrease 4.99% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14632800000.0 (%).Trend:Increase 5.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 14412400000.0 (%).Trend:Decrease 1.51% than previous quarter

Overall: increasing (4.19%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72362500000.0 (%).Trend:Increase 0.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 78649000000.0 (%).Trend:Increase 8.69% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82787600000.0 (%).Trend:Increase 5.26% than previous quarter

Overall: increasing (14.41%). 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 4002700000.0 (%).Trend:Decrease 5.37% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 5246600000.0 (%).Trend:Increase 31.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7142600000.0 (%).Trend:Increase 36.14% than previous quarter

Overall: increasing (78.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33408800000.0 (%).Trend:Increase 48.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12307800000.0 (%).Trend:Decrease 63.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25051300000.0 (%).Trend:Increase 103.54% than previous quarter

Overall: decreasing (-25.02%). 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 3.03 (%).Trend:Decrease 5.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.76 (%).Trend:Increase 24.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 4.99 (%).Trend:Increase 32.71% than previous quarter

Overall: increasing (64.69%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.16 (USD).Trend:Increase 60.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 237.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.72 (USD).Trend:Increase 227.27% than previous quarter

Overall: increasing (-550.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show mixed results.  Liabilities and current assets on revenue exhibit stable increases with little variation, suggesting consistent operational activity.  However, the ratio of retained earnings to revenue and SG&A expense ratio demonstrate substantial swings, indicating potential instability or dynamic cost management strategies. Retained earnings on assets show a positive trend with moderate variation. Earnings per share also indicate considerable fluctuation.  Important takeaways: Volatility in cost efficiency metrics, especially SG&A, warrants attention for potential issues in operations or expenses, while stable working capital metrics highlight consistent operational performance.