Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 5371500000.0 (%).Trend:Increase 11.44% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 5486100000.0 (%).Trend:Increase 2.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5077200000.0 (%).Trend:Decrease 7.45% than previous quarter

Overall: decreasing (-5.48%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 6514500000.0 (%).Trend:Increase 16.07% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 7258800000.0 (%).Trend:Increase 11.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6030400000.0 (%).Trend:Decrease 16.92% than previous quarter

Overall: decreasing (-7.43%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6458000000.0 (%).Trend:Decrease 0.14% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 6726300000.0 (%).Trend:Increase 4.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7259800000.0 (%).Trend:Increase 7.93% than previous quarter

Overall: increasing (12.42%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 784300000.0 (%).Trend:Increase 93.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1138500000.0 (%).Trend:Increase 45.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1020900000.0 (%).Trend:Decrease 10.33% than previous quarter

Overall: increasing (30.17%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 17.27 (%).Trend:Decrease 2.1% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.92 (%).Trend:Increase 3.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.82 (%).Trend:Increase 16.18% than previous quarter

Overall: increasing (20.56%). Fluctuation: **Little** (low variation).

Earning Per Share


Q2 2022 to Q2 2023 financial data reveals a slightly more encouraging but still complex picture. Liabilities on revenue are decreasing slightly, while current assets are decreasing. Cost efficiency exhibits an uptrend in the ratio of retained earnings to revenue. SG&A expense ratio shows significant fluctuations. Investment efficiency shows a positive upward trend in retained earnings on assets. While some positive movements are noted, the data continues to signal the need for strategic financial management to address efficiency and profitability concerns.