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 99424600000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 104098300000.0 (%).Trend:Increase 4.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86723400000.0 (%).Trend:Decrease 16.69% than previous quarter

Overall: decreasing (-12.77%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 159327600000.0 (%).Trend:Increase 0.03% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 157969000000.0 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 149119300000.0 (%).Trend:Decrease 5.6% than previous quarter

Overall: decreasing (-6.41%). 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 41393100000.0 (%).Trend:Increase 2.83% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 48148900000.0 (%).Trend:Increase 16.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 42979700000.0 (%).Trend:Decrease 10.74% than previous quarter

Overall: increasing (3.83%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11166300000.0 (%).Trend:Increase 90.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19203600000.0 (%).Trend:Increase 71.98% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13768500000.0 (%).Trend:Decrease 28.3% than previous quarter

Overall: increasing (23.3%). Fluctuation: **Significant** (high 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 18.07 (%).Trend:Increase 2.44% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 20.0 (%).Trend:Increase 10.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.08 (%).Trend:Decrease 9.6% than previous quarter

Overall: increasing (0.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.1 (USD).Trend:Decrease 134.48% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.73 (USD).Trend:Increase 1630.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.91 (USD).Trend:Decrease 152.6% than previous quarter

Overall: decreasing (-1010.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q2 2023 shows a mixed picture.  Working capital efficiency, measured by liabilities and current assets on revenue, displays a decreasing trend, though with little fluctuation.  Cost efficiency, as represented by the ratio of retained earnings to revenue, shows a slight overall increase, also with limited fluctuation.  However, the Selling, General & Administrative (SG&A) expense ratio shows a significant increase and decrease pattern, a considerable factor in the financial picture. Investment efficiency, as measured by retained earnings on assets, shows a slight upward trend.  Earnings per share display significant fluctuation, declining significantly from Q2 2022 to Q2 2023.